MARVIN MANDEL, Governor

3797

ZONING DESIGNATION WITHIN THE ZONING AUTHORITY OF THE
DISTRICT COUNCIL OF PRINCE GEORGE'S COUNTY, WHICH
UTILIZATION IS PURSUANT TO A VALID NONCONFORMING USE.

(2)      "INDUSTRIAL PROPERTY" MEANS THAT
PROPERTY WHICH HAS BEEN DESIGNATED FOR AN INDUSTRIAL USE
UNDER THE ZONING AUTHORITY OF THE DISTRICT COUNCIL OF
PRINCE GEORGE'S COUNTY AND THAT PROPERTY WHICH HAS NOT
BEEN GIVEN AN INDUSTRIAL ZONING DESIGNATION, BUT WHICH IS
BEING UTILIZED IN A MANNER COMPARABLE TO ANY INDUSTRIAL
ZONING DESIGNATION WITHIN THE ZONING AUTHORITY OF THE
DISTRICT COUNCIL OF PRINCE GEORGE'S COUNTY, WHICH
UTILIZATION IS PURSUANT TO A VALID NONCONFORMING USE.

(B)    NOTWITHSTANDING THE PROVISIONS OF SUBSECTION
(7) OF SECTION 8 OF ARTICLE 81 OF THE ANNOTATED CODE OF
MARYLAND, THE GOVERNING BODY OF PRINCE GEORGE'S COUNTY,
BY RESOLUTION OR ORDINANCE ENACTED PURSUANT TO ITS
REGULAR LEGISLATIVE PROCEDURE, MAY LEVY AND IMPOSE A TAX,
PAYABLE BY THE LESSEE, UPON ANY SUM PAID BY THE LESSEE
FOR THE RENTAL, SUBRENTAL, LEASING, SUBLEASING, OR USE OF
ANY ACCOMMODATIONS IN OR FOR A COMMERCIAL OR INDUSTRIAL
USE, THIS TAX MAY BE IMPOSED IN INCREMENTS OF ONE-HALF OF
ONE PERCENT, BUT MAY NOT EXCEED AN AMOUNT GREATER THAN
FIVE PERCENT OF THE RENTAL FEE CHARGED BY THE LANDLORD.

(C)     IF     THE     GOVERNING BODY OF PRINCE GEORGE'S
COUNTY LEVIES AND IMPOSES THE TAX AUTHORIZED BY
SUBSECTION (B) OF THIS SECTION, THE GOVERNING BODY MAY
ALSO PROVIDE:

(1) THAT THE OPERATOR OR OWNER OF A
COMMERCIAL OR INDUSTRIAL PROPERTY SHALL COLLECT THIS TAX
AND REMIT THE REVENUES MONTHLY TO AN AGENCY TO BE
DESIGNATED BY THE GOVERNING BODY;

(2) FOR THE MAINTENANCE OF SUITABLE RECORDS
IN CONNECTION WITH THIS TAX AND ITS COLLECTION;

(3)    FOR THE INSPECTION AND PUBLICATION OF
THE RECORDS RELATING TO THIS TAX; AND

(4)     FOR PENALTIES FOR THE FAILURE TO COMPLY
WITH THE PROVISIONS OF ANY LEGISLATION RELATING TO THIS
TAX.

(D)    THE PROVISIONS OF THIS SECTION DO NOT APPLY TO
ANY TAX ON HOTEL OR HOTEL ROOMS OR ANY OTHER TRANSIENT
FACILITY.

(E)    IF ANY PROVISION OF § 75-4, OR THE APPLICATION
THEREOF TO ANY PERSON OR CIRCUMSTANCE, IS HELD INVALID,
THE REMAINDER OF SAID SECTIONS, AND THE APPLICATION OF
SUCH PROVISIONS TO OTHER PERSONS OR CIRCUMSTANCES, SHALL