4969

ANNE ARUNDEL COUNTY

applicable tax rate. To qualify for said tax credit, an
applicant (I) shall have attained the age of sixty—five
(65) years by the July 1 which is the first day of the
taxable year for which the credit is sought, [[(ii) must
receive benefits from the United States Civil Service
Commission, of the Railroad Retirement Act,]] or
[[(iii)]] (ii) [he] must receive disability benefits as a
result of a finding of permanent and total disability
under The Social Security Act, THE UNITED STATES CIVIL
SERVICE COMMISSION OR THE RAILROAD RETIREMENT ACT[[;
provided; however, that the combined gross income]]
PROVIDED; HOWEVER, THAT THE COMBINED GROSS INCOME [[as
defined in section 12F (b) of article 81 of the Annotated
Code of Maryland, as enacted by chapter 110 of the 1970
Laws of Maryland) of said applicant shall not be in
excess of seven thousand five hundred dollars ($7,500.00)
for the calendar year immediately preceding the fiscal
year application.]] OF SAID APPLICANT SHALL NOT BE IN
EXCESS OF SEVEN THOUSAND FIVE HUNDRED DOLLARS ($7,500.00)
FOR THE CALENDAR YEAR IMMEDIATELY PRECEDING THE FISCAL
YEAR APPLICATION. [[If an applicant received benefits
from more than one of the above enumerated sources, only
one source may be included in the computation of gross
income.]] In accordance with the provisions of section
49C of article 81 of the Annotated Code of Maryland (1969
Replacement Volume), an applicant may apply for said tax
credit at any time up to September 1 of the taxable year.

FOR PURPOSES OF THIS SECTION, THE FOLLOWING TERMS
SHALL BE DEFINED AS HEREINAFTER SET FORTH:

(1)    "GROSS INCOME" MEANS TOTAL GROSS INCOME FROM
ALL SOURCES, INCLUDING BUT NOT LIMITED TO GIFTS, AND
WHETHER OR NOT INCLUDED IN THE DEFINITIONS OF GROSS
INCOME FOR FEDERAL OR STATE INCOME TAX PURPOSES, BUT
"GROSS INCOME" DOES NOT INCLUDE THE AMOUNT OF OLD AGE,
SURVIVORS, DISABILITY BENEFITS RECEIVED UNDER THE SOCIAL
SECURITY ACT, AS AMENDED, UNDER THE RAILROAD RETIREMENT
ACT, AS AMENDED, OR DISABILITY BENEFITS RECEIVED FROM THE
UNITED STATES CIVIL SERVICE COMMISSION, OR [[NOT MORE
THAN]] THREE THOUSAND SIX HUNDRED EIGHTY DOLLARS

($3,680.00) OF ANY NORMAL RETIREMENT BENEFITS RECEIVED
FROM THE UNITED STATES CIVIL SERVICE COMMISSION.

(2)    "COMBINED GROSS INCOME" MEANS THE COMBINED
GROSS INCOME OF ALL HOMEOWNERS, IF MORE THAN ONE, AND ALL
PERSONS ACTUALLY RESIDING IN THE SAME DWELLING EXCEPT
PERSONS WHOSE CONTRIBUTIONS, REASONABLY APPORTIONABLE
TOWARDS THE COST OF UPKEEP, MAINTENANCE AND REPAIR OF THE
DWELLING, ARE IN THE FORM OF FIXED RENTAL CHARGES.

SECTION 2. AND BE IT FURTHER ENACTED, That this
Ordinance shall take effect forty—five (45) days from the
date it becomes law.