4005
ANNE ARUNDEL COUNTY

date it becomes law, only to the extent that the
provisions thereof take effect in each tax assessment
district or portion thereof, when the comprehensive
zoning maps are adopted and become effective as to such
tax assessment district or portion thereof.

READ AND PASSED April 16, 1973.

Bill No. 47-73

AN ORDINANCE to repeal and re—enact, with amendments,
Section 17-708 of the Anne Arundel County Code (1967
Edition and Supplements), Title 17, "Taxation",
Subtitle 7, "Miscellaneous Taxes", 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
ANNE ARUNDEL COUNTY, MARYLAND, That Section 17-708 of the
Anne Arundel County Code (1967 Edition and Supplements),
Title 17, "Taxation", Subtitle 7, "Miscellaneous Taxes",
be, and it is hereby repealed and re—enacted, with
amendments, to read as follows:

Section 17-708

(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] EIGHT
percent [(12%)] (8%) 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 non-ferrous 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] EIGHT percent [(12%)] (8%) of the gross
sales price thereof. Notwithstanding any prevision to the
contrary, said tax shall not apply to QUALIFIED 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