4008

COUNTY LOCAL LAWS

AN ORDINANCE to repeal and re-enact, with amendments,
Section 17-706 of the Anne Arundel County Code (1967
Edition and Supplements), Title 17, "Taxation",
Subtitle 7, "Miscellaneous Taxes", to levy and
impose a fuel tax; to provide for the rate and
method of collection thereof; to provide penalties
for failure to comply with the provisions of said
section; and matters generally related thereto.

SECTION 1. BE IT ENACTED BY THE COUNTY COUNCIL OF
ANNE ARUNDEL COUNTY, MARYLAND, That Section 17-706 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be, and it is hereby repealed and re—enacted, with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 17-706

(a)    There is hereby levied and imposed a tax of
[twelve] EIGHT per cent [(12%)] (8%) of the gross sales
price on all sales, use or consumption of the fuels
hereinafter set forth, such tax to be paid and collected
as hereinafter provided: Liquefied petroleum gas,
anthracite coal, bituminous coal, and all other grades or
classes of oils used as fuel including, but not limited
to, all blends or compounds of various grades or classes
of oils, purchased, used or consumed within Anne Arundel
County, Maryland.

(b)    The tax hereby levied shall not apply to the
sale or use or consumption of the following fuels:

(1)    Fuels sold, used or consumed in a
residential dwelling unit;

(2)    Fuels used or consumed to propel any
boats, motor vehicles, railroad vehicles, aircraft, or in
the operation of non-ferrous metal electrolytic
refineries;

(3)    Fuels sold to, used or consumed by 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 said
hospital, organization or institution;

(4) Fuels sold to, used or consumed by the
United States of America; provided, however, that nothing
contained in this section shall be construed to exempt
from such tax any instrumentality or agency of the United
States of America which is subject to the taxing power of
Anne Arundel County, Maryland;

(4) Fuels sold to, used or consumed by the