4018

COUNTY LOCAL LAWS

SECTION 2. AND BE IT FURTHER ENACTED, That if any
provisions of this Ordinance or the application thereof
to any person or circumstance is held invalid for any
reason, such invalidity shall not affect the other
provisions or any other application of this Ordinance
which can be given effect without the invalid provisions
or application, and to this end, all the provisions of
this Ordinance are hereby declared to be severable.

SECTION 3. AND BE IT FURTHER ENACTED, That this
Ordinance shall become law and take effect on the 1st day
of July, 1973.

READ AND PASSED May 29, 1973.

Bill No. 51-73

AN ORDINANCE to REPEAL AND re-enact, with[[out]]
amendments, Section 17—707 of the Anne Arundel
County Code (1967 Edition and Supplements), Title
17, "Taxation", Subtitle 7, "Miscellaneous Taxes",
to levy and impose a tax on gross receipts of hotels
and motels paid by transient guests, and to
establish the rate and method of 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 17-707 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be and it is hereby REPEALED AND re—enacted, with[[out]]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 17-707

(a)    There is hereby levied and imposed a tax of
five per centum (5%) on all gross amounts of money paid
to the owners or operators of hotels in Anne Arundel
County, Maryland, by transient guests or tenants for
renting, using or occupying a room or rooms in said
hotels, to be paid and collected as hereinafter provided.

(b)   As used in this section, the below listed terms
shall have the following meanings:

(1) "Hotel" or "Motel" - Any building or
structure offering sleeping accommodations to the
transient public (but not including guest houses having