1744                                    LAWS OF MARYLAND                               Ch. 853

NOT INCLUDE THE COST OF LAND OR BUILDINGS, AND HAS A
MINIMUM SEATING CAPACITY OF 125 PERSONS. NOTHING
CONTAINED HEREIN SHALL PERMIT THE ISSUANCE OF MORE
THAN THREE (3) SUCH LICENSES TO ANY PERSON, OR FOR THE
USE OF ANY PARTNERSHIP, CORPORATION OR UNINCORPORATED
ASSOCIATION IN WORCESTER COUNTY. THE GRANTING OF
ADDITIONAL LICENSES HEREUNDER SHALL BE LIMITED AND
RESTRICTED TO THE PURPOSE OF PROVIDING ALCOHOLIC
BEVERAGES FOR CONSUMPTION ON THE LICENSED PREMISES
ONLY WITH NO OFF-SALE PRIVILEGES TO BE EXERCISED
THEREWITH.

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

Section 2. And be if further enacted, That this Act is hereby declared to be an
emergency measure and necessary for the immediate preservation of the public
health and safety, and having been passed by a yea and nay vote supported by
three-fifths of the members elected to each of the two Houses of the General
Assembly, the same shall take effect from the date of its passage.

Approved May 24, 1973.

CHAPTER 853
(House Bill 1230)

AN ACT to repeal and re-enact, with amendments, Section 411C of Article 81 of
the Annotated Code of Maryland (1969 Replacement Volume and 1972
Supplement), title "Revenue and Taxes," subtitle "Local Sales Tax," to provide
taxing powers , with certain limitations, to the County Council of Anne Arundel
County relating to certain fuels, utilities, telephone service and space rental; to
provide for the distribution of certain revenues to the City of Annapolis to
delete a prior provision providing for the expiration of this taxing authority: to
provide for the continuation of certain exemptions granted by the County
Council of Anne Arundel County: and to provide for the effect of other
legislation on this Act.

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That Section 411C of Article 81 of the Annotated Code of
Maryland (1969 Replacement Volume and 1972 Supplement), title "Revenue and
Taxes," subtitle "Local Sales Tax," be and it is hereby repealed and re-enacted,
with amendments, to read as follows:

411C.

(a) The County Council for Anne Arundel is hereby empowered and authorized,
by ordinance, enacted from time to time pursuant to its legislative procedure, to
levy, impose, and collect a sales or use tax upon fuels and utilities used by
commercial and industrial businesses; residential, commercial and industrial
telephone service; and space rentals. THE TAX RATE ON FUELS, UTILITIES
AND TELEPHONE SERVICES SHALL NOT BE GREATER THAN 8%.
THE TAX RATES ON, AND CLASSES OF SPACE RENTALS SHALL NOT
BE GREATER THAN THOSE RATES AND CLASSES IN EFFECT
JANUARY 1, 1973, AS SPECIFIED BY THE ORDINANCES OF ANNE
ARUNDEL COUNTY, THE EXEMPTIONS FROM THE SALES OR USE
TAX UPON FUELS AND UTILITIES USED BY COMMERCIAL AND
INDUSTRIAL BUSINESSES IN EFFECT JANUARY 1, 1973 AS
SPECIFIED BY THE ORDINANCES OF ANNE ARUNDEL COUNTY
SHALL NOT THEREAFTER BE REVOKED OR REDUCED EXCEPT BY
ACTION OF THE GENERAL ASSEMBLY.