4013
ANNE ARUNDEL COUNTY

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 17-710 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be, and it is hereby REPEALED AND re—enacted, with[[out]]
amendments, to read as follows:

Section 17-710

(a)     (1) There is hereby levied and imposed a tax
of ten percent (10%) of any charges or other
consideration paid or received in exchange for the use of
services or facilities (including, but not limited to,
marina or boat slip facilities, space rentals, and
docking and storage areas) for the purpose of docking or
storing boats, If said services or facilities are offered
in conjunction with other services or facilities, said
tax shall apply only to the portion of consideration
derived from space rental, docking or storage.
[[Notwithstanding any provision to the contrary, said tax
shall not be levied or imposed upon any non-profit,
community owned pier facility.]]

(2) NOTWITHSTANDING ANY PROVISION TO THE CONTRARY,
SAID TAX SHALL NOT BE LEVIED OR IMPOSED UPON THE
FOLLOWING:

(I)    COMMUNITY-OWNED PIER FACILITIES.

(II)   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 EMBASSIES AND DIPLOMATIC

SERVICES AS APPROVED BY THE STATE DEPARTMENT OF THE

UNITED STATES OF AMERICA.

(b)    For purposes of this section, the below listed
terms shall be defined as hereinafter set forth:

(1) "NON-PROFIT, COMMUNITY-OWNED PIER" -

PIERS ON RECREATIONAL LAND WHICH IS HELD IN COMMON BY

EVERY LOT OWNER IN A SUBDIVISION OR COMMUNITY, EXCLUDING

PIERS OWNED BY AN ORGANIZATION COMPRISED OF MEMBERS NOT

NECESSARILY WITHIN A SUBDIVISION OR COMMUNITY WHO EACH
OWN AN INTEREST IN THE PIER FACILITY AS A RESULT OF THEIR