3800

LAWS OF MARYLAND

[Ch. 897

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;

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

(5)    FOR AN EXEMPTION FROM THE TAX NOT TO
EXCEED THE FIRST $150 PAID AS RENT BY A TENANT.

(D) THE PROVISIONS OF THIS SECTION DO NOT APPLY TO
A MULTI-FAMILY RESIDENTIAL UNIT:

(1)   FOR WHICH THE CONSIDERATION CHARGED BY
THE LANDLORD IS $150 OR LESS PER MONTH;

(2)    OCCUPIED BY A FAMILY OF SIX OR MORE
MEMBERS, FOR WHICH THE CONSIDERATION CHARGED BY THE
LANDLORD IS $250 OR LESS PER MONTH;

(3)    OCCUPIED BY A FAMILY RECEIVING A HOUSING
SUBSIDY;

(4)   OCCUPIED BY A LESSEE WHO HAS ATTAINED THE
AGE OF 65 TEARS BY THE JULY 1 WHICH IS THE FIRST DAY OF
THE FISCAL YEAR FOR WHICH THE TAX IS LEVIED AND IMPOSED;
OR

(5)   OCCUPIED BY A LESSEE WHO HAS NOT ATTAINED
THE AGE OF 65 YEARS AND WHO RECEIVES BENEFITS AS A RESULT
OF A FINDING OF PERMANENT AND TOTAL DISABILITY UNDER THE
SOCIAL SECURITY ACT OF UNDER THE RAILROAD RETIREMENT ACT,
AND WHOSE GROSS INCOME, OR WHOSE COMBINED GROSS INCOME,
AS THE CASE MAY BE, SHALL NOT BE IN EXCESS OF $7,500 FOR
THE CALENDAR YEAR IMMEDIATELY PRECEDING THE FISCAL YEAR
FOR WHICH THE TAX IS LEVIED AND IMPOSED. FOR PURPOSES OF
THIS PARAGRAPH "GROSS INCOME" AND "COMBINED GROSS INCOME"
HAVE THE MEANINGS INDICATED.

SECTION 2. AND BE IT FURTHER ENACTED, That the
provisions of this Act shall expire on July 1, 1976
without further action by the General Assembly.

SECTION 3. AND BE IT FURTHER ENACTED, That this Act
shall take effect on July 1, 1975.

Approved May 15, 1975.