1582                                     LAWS OF MARYLAND                                 Ch. 754

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take
effect July 1, 1973.

Approved May 24, 1973.

CHAPTER 754
(House Bill 145)

AN ACT to repeal and re-enact, with amendments, Section 402(a) of Article 81 of
the Annotated Code of Maryland ([[1969 Replacement Volume and]] and 1972
Supplement), title "Revenue and Taxes," subtitle "Admissions and
[[Amusements]] Amusement Tax," to provide that if any incorporated city or
town in a county levies certain admissions and amusements taxes, the county
shall not levy said taxes within the incorporated city or town.

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That Section 402(a) of Article 81 of the Annotated Code of
Maryland ([[1969 Replacement Volume and]] 1972 Supplement), title "Revenue
and Taxes," subtitle "Admissions and [[Amusements]] Amusement Tax," be and
it is hereby repealed and re-enacted, with amendments, to read as follows:

402.

(a) Effective July 1, 1972, any county by resolution may levy a tax on the gross
receipts of every person, firm or corporation obtained from sources within the
county derived from the amounts charged for (1) admission to any place, whether,
the admission be by single ticket, season ticket or subscription, including a cover
charge for seats or tables at any roof garden, cabaret or other similar place where
there is furnished a performance, if payment of the amounts entitles the patron
thereof to be present during any portion of the performance; (2) admission within
an enclosure in addition to the initial charge for admission to the enclosure; (3) the
use of sporting or recreational facilities or equipment, including the rental of
sporting or recreational equipment; and (4) refreshment, service or merchandise at
any roof garden, cabaret or similar place where there is furnished a performance.
Notwithstanding any of the provisions of this subsection, no admissions and
amusement tax may be imposed by Calvert County on the gross receipts of any
person, firm, or corporation if the transaction or activity which produces the gross
receipts is subject to the imposition of either the retail sales tax under § 325 of this
article, or the use tax under § 373 of this article.

The term "roof garden or other similar place" shall include any room in any
hotel, restaurant, hall or other place where music or dancing privileges or other
entertainment, except mechanical music, radio or television, alone, and where no
dancing is permitted, are afforded the members, guests, or patrons in connection
with the [[servicing]] SERVING or selling of food, refreshment or merchandise.
Provided, if any incorporated city or town located in the county levies a tax under
[subsection] SUBSECTIONS (B) AND (c) of this section, the county shall not
levy a tax on the gross receipts listed above, obtained from sources within the
incorporated city or town. The tax levied by this subsection shall be collected by
the Comptroller.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take
effect July 1, 1973.