3281

PRINCE GEORGE'S COUNTY

Effective January 3, 1973, upon expiration of the
levy of these taxes by the State of Maryland, the levy
herein contained shall be increased by the same amount
(presently one—half percent (1/2%) as the state levy
so as to continue the rate of tax levied upon the
taxpayer by this enactment and the state levy all to
be levied by Prince George's County subsequent to
January 2, 1973. Subject, however, to the limitation
of ten percent (10%) contained in Section 403 of
Article 8 1 as amended.

SECTION 2. There is hereby levied a tax of five
cents (5˘) 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). The
tax levied by this subsection shall be collected by
the Comptroller of Maryland.

SECTION 2(A). EXEMPTIONS OR EXCLUSIONS.

No tax shall be levied or collected under the
provision of this enactment as follows:

(1) Upon the gross receipts derived from the
amounts charged for admissions or refreshments,
service and merchandise when such gross receipts are
devoted exclusively to charitable, religious or
educational purposes or inure exclusively to the
benefit of a volunteer fire company or a nonprofit
rescue squad, or to service, fraternal or veterans'
organizations, whose charters have been granted by the
Congress of the United States nor when such gross
receipts inure to the benefit of any agricultural
fair, provided no part of the net earnings thereof
inure to the benefit of any stockholders or member of
the association conducting the same and provided the
proceeds therefrom are used exclusively for the
improvement, maintainance and operation of such
agricultural fair, nor upon gross receipts derived
from the amounts charged for admission and the use of
sporting or recreational facilities or equipment
commonly described as "bingo" when such bingo games
are operated pursuant to Section 260 of Article 27 of
the Annotated Code of Maryland.