MARVIN MANDEL, Governor

2969

AN ACT concerning

Anne Arundel County — Curative Act

FOR the purpose of validating for sales during the period
July 1, 1971 through June 30, 1973, the tax imposed,
levied and/or collected on 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,
and the tax on sales of local exchange service for
the transmission of local messages by telephone
originating within the limits of Anne Arundel
County, fid.; to validate for sales during the period
July 1, 1971 through June 30, 1973, the tax imposed,
levied, and/or collected on the gross sales price on
sales, use or consumption of liquefied petroleum
gas, anthracite coal, bituminous coal and all other
grades or classes of oils used as fuel, purchased,
used or consumed by commercial or industrial
businesses within Anne Arundel County, Md.; to
provide that nothing herein shall affect or impair
certain powers granted to Anne Arundel County by
Chapter 853 of the Acts of 1973, concerning
utilities and fuel taxes from July 1, 1973 through
June 30, 1975; and to cure alleged technical or
procedural defects in the imposition of said taxes.

WHEREAS, By Chapter 302 of the Acts of 1971
(codified as Section 411C of Article 81 of the Annotated
Code of Maryland, 1971 Supplement), the General Assembly
empowered and authorized the County Council of Anne
Arundel County to levy, impose and collect a sales or use
tax upon fuels and utilities used by commercial and
industrial business, and upon residential, commercial and
industrial telephone service, effective July 1, 1971
through June 30, 1973; and

WHEREAS, The County Council of Anne Arundel County,
acting pursuant to said authority enacted Bill No. 25—71
(codified as section 17-706 of the Anne Arundel County
Code (1967 Edition and Supplement) which was approved by
the County Executive June 4, 1971, imposing a tax of
twelve per cent (12%) of the gross sales price on sales,
use or consumption of liquified petroleum gas, anthracite
coal, bituminous coal and all other grades or classes of
oil used as fuel, purchased, used or consumed by
commercial or industrial businesses within Anne Arundel
County, subject to the exemptions, conditions, terms and
limitations provided therein, to take effect on July 1,
1971 and to be applicable to sales of fuel through June
30, 1973; and the said County Council enacted Bill No.
31-71 (codified as Section 17—708 of the Anne Arundel