4386

MUNICIPAL CHARTERS

equipment; and (4) refreshment, service or merchandise at
any roof garden, cabaret or similar place where there is
furnished a performance.

WHEREAS Article 81 of the Annotated Code of Maryland
(1971 Cumulative Supplement) provides for the authority
to the City of Annapolis to levy a tax on admissions and
amusements; and

WHEREAS the Mayor and Aldermen wish to impose said
taxes in accordance with its authority;

NOW, THEREFORE, BE IT RESOLVED BY THE MAYOR AND
ALDERMEN OF THE CITY OF ANNAPOLIS that pursuant to the
authority granted in Section 402 of Article 81 of the
Annotated Code of Maryland (1971 Cumulative Supplement)
hereby levies a tax at the rate of ten per centum (10%)
of the gross receipts of every person, firm or
corporation derived from the amounts charged in the City
of Annapolis for (1) admission to any place, whether such
admission be by single ticket, season ticket or
subscription, including a cover charge for seats or
tables at any roof garden, cabaret, or other similar
place where there is furnished a performance when
payments of such amounts entitles the patron thereof to
be present during any portion of such performance, (2)
admission within an enclosure in addition to the initial
charge for admission to such enclosure, (3) the use of
sporting or recreational facilities or equipment,
including the rental of sporting or recreational
equipment, and (4) refreshment, service or merchandise at
any roof garden, cabaret or other similar place where
there is furnished a performance.

The term "roof garden or other similar place" shall
include any room in any hotel, restaurant, hall or other
place where music or dancing privileges or other
entertainment, except mechanical music, radio or
television, alone, and where no dancing is permitted, are
afforded the members, guests, or patrons in connection
with the serving or selling of food, refreshments or
merchandise.

PROVIDED, HOWEVER, the gross receipts derived from
the amounts charged for motion picture theatres shall be
taxed at the rate of one—half of one percentum (1/2%).

PROVIDED, HOWEVER, the gross receipt derived from
the amounts charged for admission to stage theatres shall
be taxed at the rate of three and one—half per centum (3
1/2%).

PROVIDED, HOWEVER, the gross receipts derived from
the amounts charged for the use of sporting or