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Session Laws, 1975
Volume 716, Page 2970   View pdf image
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2970

LAWS OF MARYLAND

[Ch. 890

County Code (1967 Edition and Supplement) approved by the
County Executive June 4, 1971, imposing a tax upon all
sales, for commercial and industrial consumption, of
artificial or natural gas, electricity and steam
delivered in Anne Arundel County, through pipes, wires or
conduits, and on sales of local exchange service for the
transmission of local messages by telephone originating
within the limits of Anne Arundel County, all subject to
the exemptions, conditions, terms and limitations
provided therein, to take effect on July 1, 1971 and to
be applicable to sales of said utilities services through
June 30, 1973; and

WHEREAS, Virtually all the taxes imposed by said
ordinances have been collected and relied upon by the
said county in the county's budget and its provision of
governmental services; but questions have arisen as to
the validity of said ordinances in that certain
amendments thereto were enacted without a separate
hearing thereon as allegedly required by Section 307 (e)
of the Anne Arundel County Charter, and also because of
certain exemptions contained in said ordinances, which
are claimed to be beyond the power of the County Council
to enact in the absence of express grant of such
exempting power by the General Assembly; and

WHEREAS, The authority given to the said County
Council by Chapter 302 of the Acts of 1971 with respect
to said taxes for the period July 1, 1971 through June
30, 1973, expired on July 1, 1973, and the General
Assembly, by Chapter 853 of the Acts of 1973 granted
similar authority from July 1, 1973 through June 30, 1975
and specifically provided that between July 1, 1973 and
June 30, 1975 "the exemptions from the sales or use tax
upon fuels and utilities used by commercial and
industrial businesses in effect January 1, 1973 as
specified by the ordinances of Anne Arundel County shall
not thereafter be revoked or reduced except by action of
the General Assembly;" and

WHEREAS, Curative action by the General Assembly for
the period July 1, 1971 through June 30, 1973 for the
Anne Arundel County fuel tax and utilities tax is
desirable and in the public interest, and will avoid
serious dislocation of the financing and orderly
functioning of the government of Anne Arundel County,
which might occur in the absence of such curative action,

SECTION 1- Now therefore, Be it enacted by the
General Assembly of Maryland, That Bills No. 25-71 and
31—71 of Anne Arundel County, as codified pursuant to
said Bills in the Anne Arundel County Code (1967 Edition
and Supplement) shall be fully effective in accordance
with all their terms, provisions, exemptions, and

 

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Session Laws, 1975
Volume 716, Page 2970   View pdf image
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