4006

COUNTY LOCAL LAWS

which the credit is sought]] SIXTY-FIVE (65)__YEARS OF AGE

OR MORE, or [[he must]] TO PERSONS WHO receive disability
benefits as a result of a finding of permanent and total
disability under the Social Security Act, RAILROAD
RETIREMENT ACT, OR ANY SIMILAR ACT ADOPTED BY THE FEDERAL

GOVERNMENT, OR BY ANY STATE, COUNTY__OR MUNICIPAL

GOVERNMENT; provided, however, that the combined gross
income (as defined in Section 12F (b) of Article 81 of
the Annotated Code of Maryland, as enacted by Chapter 110
of the 1970 Laws of Maryland) of said person shall not be
in excess of five thousand dollars ($5,000.00) for the
calendar year immediately preceding the fiscal year
application. [[In accordance with the provisions of
Section 49C of Article 81 of the Annotated Code of
Maryland (1969 Replacement Volume), a person may apply
for said tax credit at any time up to September 1 of the
taxable year.}}

(c)    Every person, firm or corporation making any
such sales within Anne Arundel County, Maryland, shall
bill for collection said tax from the purchasers of said
services and report and remit the same, under oath, on or
before the twenty—fifth (25) day of the second succeeding
calendar month to the County Controller of Anne Arundel
County upon forms to be supplied by him.

(d)    The tax imposed by this Section shall not
apply to any of the following:

(i) Sales to the United States of America;
provided, however, that nothing
contained in this section shall be
construed to exempt any instrumentality
or agency of the United States of
America which is subject to the taxing
power of Anne Arundel County, Maryland,
from taxation hereunder;

(ii) Sales to the State of Maryland, or any
of its political subdivisions, or
agencies;

(iii) Sales to any non-profit hospital,
non-profit religious, non-profit
charitable or non-profit educational
institution or organization for use in
carrying on the work of the hospital,
organization or institution.

(e)    If, after a diligent effort, the collecting
agency is unable to collect said tax from the purchaser,
said agency shall report to the Controller the name and
address of such purchaser, the nature of the services
rendered, the amount paid therefor (if any), and the date