2978                                                LAWS OF MARYLAND                         [Ch. 890

A Bill
Entitled

AM ORDINANCE to said new Section 17-708 to the Anne
Arundel County Code (1967 Edition and Supplements),
Title 17, "Taxation", Subtitle 7, "Miscellaneous
Taxes", to follow immediately after Section 17-707
thereof, to levy a utilities tax to provide for the
rate and collection thereof, to provide penalties
for violation of this Section, and Matters generally
related thereto.

SECTION 1. BE IT ENACTED BY THE COUNTY COUNCIL OF
ANNS ARUNDEL COUNTY, MARYLAND, That new Section 17-708
be, and it is hereby added to the Anne Arundel County
Code (1967 Edition and Supplements), Title 17,
"Taxation", Subtitle 7, "Miscellaneous Taxes", to read as
follows:

Sec. 17—708. Gas, electricity, steam and telephone tax.

(a)    There is hereby levied a tax on
all sales for commercial and industrial
consumption of artificial or natural
gas, electricity and steam delivered in
Anne Arundel County, Maryland, through
pipes, wires or conduits. The rate of
said tax shall be twelve percent (12%)
of the gross sales price thereof.
Notwithstanding any provision to the
contrary, such tax shall not be levied
upon the sale of energy used in the
processing operation of nonferrous metal
electrolytic refineries, nor upon sales
of gas and electricity made under
residential schedules applicable to Anne
Arundel County, Maryland.

(b)    There is hereby levied a tax on
all sales of local exchange service for
the transmission of local messages by
telephone originating within the limits
of Anne Arundel County, Maryland. The
rate of said tax shall be twelve percent

(12%) of the gross sales price thereof.
Notwithstanding any provision to the
contrary, said tax shall not apply to
persons who have attained the age of
sixty—five (65) years by the July 1
which is the first day of the taxable
year for which the credit is sought, or