4387
ANNAPOLIS

recreational facilities or equipment for billiard parlors
shall be taxed at the rate of three and one—half per
centum (3 1/2%).

PROVIDED, HOWEVER, the gross receipts derived from
the rental of sporting or recreational equipment shall be
taxed at the rate of six per centum (6%).

PROVIDED, HOWEVER, the gross receipts derived from
the amounts charged for refreshment, service or
merchandise at any roof garden, cabaret or other similar
place shall be taxed at the rate of six per centum (6%).

PROVIDED, HOWEVER, all other types of admissions and
amusements under Section 402-411, Article 81 of the
Annotated Code of Maryland shall be taxed at the rate of
ten per centum (10%).

BE IT FURTHER RESOLVED THAT THE MAYOR AND ALDERMEN
OF THE CITY OF ANNAPOLIS, in regular meeting assembled on
the 11th day of March, 1974, pursuant to the authority
granted in said Section 402(c), hereby levies an
additional tax of five cents (5¢) for each person
provided with an admission without charge whenever a
charge for admission is made to any other person not in
excess of fifty cents (50¢); and a tax of ten cents (10¢)
whenever a charge for admission to such other persons is
in excess of fifty cents (50¢), but not in excess of one
dollar ($1.00); and a tax of fifteen cents (15¢) whenever
a charge for admission to such other person is in excess
of one dollar ($1.00). The tax levied by this subsection
shall be collected by the Comptroller; and

BE IT FURTHER RESOLVED BY THE MAYOR AND ALDERMEN OF
THE CITY OF ANNAPOLIS that the Comptroller be and is
hereby authorized and directed to collect and pay over
said tax as provided by Section 404; and

BE IT FURTHER RESOLVED BY THE MAYOR AND ALDERMEN OF
THE CITY OF ANNAPOLIS that the Comptroller of the State
of Maryland be advised of this Resolution.

ADOPTED this 11th day of March, 1974.

RESOLUTION

OF THE

MAYOR AND ALDERMEN OF THE

CITY OF ANNAPOLIS

TO REPEAL