2795

BALTIMORE COUNTY

SERVICING OR SELLING OF FOOD, REFRESHMENT OR
MERCHANDISE.

(B) SHOULD THE STATE LEVY ON ADMISSIONS AND
AMUSEMENTS AT THE RATE OF ONE-HALF OF ONE PERCENT BE
ELIMINATED, AS PROVIDED IN SECTION 2 OF HOUSE BILL 31,
ENACTED AT THE 1972 SESSION OF THE GENERAL ASSEMBLY OF
MARYLAND, THE TAX HEREIN IMPOSED ON GROSS RECEIPTS
SHALL BE INCREASED BY THE RATE EQUAL TO THE
ELIMINATION BY THE STATE.

SEC. 11-97 LIMITATIONS

THE RATE OF TAX IMPOSED UNDER THIS ARTICLE SHALL
NOT EXCEED TEN PERCENT (10%) OF THE GROSS RECEIPTS OF
ANY PERSON, FIRM OR CORPORATION SUBJECT TO THE TAX;
PROVIDED FURTHER THAT IN THOSE CASES WHERE TICKETS TO
PLACES OF AMUSEMENT OR GROSS RECEIPTS FOR AMUSEMENTS
ARE TAXED UNDER THE PROVISIONS OF THE RETAIL SALES TAX
ACT OR THE MARYLAND USE TAX THE TOTAL COMBINED
ADMISSIONS TAX AND SALES OR USE TAX SHALL NOT EXCEED
TEN PERCENT (10%) .

SEC. 11-98 TAX ON OTHER ADMISSIONS

THERE IS HEREBY LEVIED AND IMPOSED AN ADDITIONAL
TAX OF FIVE CENTS (52) FOR EACH PERSON PROVIDED WITH
AN ADMISSION WITHOUT CHARGE OR AT REDUCED RATES
WHENEVER A CHARGE FOR ADMISSION IS MADE TO ANY OTHER
PERSON NOT IN EXCESS OF FIFTY CENTS (50¢); AND A TAX
OF TEN CENTS (10¢) WHENEVER A CHARGE OR ADMISSION TO
SUCH OTHER PERSONS IS IN EXCESS OF FIFTY CENTS (50¢),
BUT NOT IN EXCESS OF ONE DOLLAR ($1.00); AND A TAX OF
FIFTEEN CENTS (15¢) WHENEVER A CHARGE FOR ADMISSION TO
SUCH OTHER PERSON IS IN EXCESS OF ONE DOLLAR ($1.00).

SECTION 2. BE IT FURTHER RESOLVED, That the
Comptroller of the State of Maryland be and he is
hereby authorized and directed to collect and pay over
said taxes by this Article imposed as provided by
Section 402(C) and 404 of House Bill 31 enacted at the
1972 Session of the General Assembly of Maryland.

SECTION 3. BE IT FURTHER RESOLVED, That the
Comptroller of the State of Maryland be immediately
notified upon the enactment of this resolution.

SECTION 4. BE IT FURTHER RESOLVED, That this
resolution having been passed by the affirmative vote
of five members of the County Council shall take