MARVIN MANDEL, Governor                             2441

determine what method should be used to show payment
of certain taxes in Garrett County; and generally
relating to the taxation of alcohol in Garrett
County.

BY repealing and reenacting, with amendments,

Article 2B — Alcoholic Beverages

Section 137

Annotated Code of Maryland

(1968 Replacement Volume and 1975 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That Section 137 of Article 2B - Alcoholic
Beverages, of the Annotated Code of Maryland (1968
Replacement Volume and 1975 Supplement) be and it is
hereby repealed and reenacted, with amendments, to read
as follows:

Article 2B — Alcoholic Beverages

137.

In addition to the Maryland tax on beer there shall
be levied and collected on all beer sold or delivered
into Garrett County a tax of two cents (2¢) for each
12-ounce container or less and five and one-third cents
(5 1/3¢) for each container in excess of 12 ounces but
not in excess of 32 ounces, and six cents (6¢) per gallon
or fraction for each container in excess of 32 ounces,
which additional tax shall be paid to the liquor control
board of Garrett County for the general use of the county
before any beer shall be delivered into Garrett County.
The payment of such tax shall be [evidenced] by [the use
of tax—paid crowns or stamps and the] A method to be
[used shall be] approved by the Comptroller AND THE
LIQUOR CONTROL BOARD OF GARRETT COUNTY. In order to sell
draft beer, any establishment regularly licensed to sell
beer shall be required to obtain a special license from
the liquor control board of Garrett County and the fee
for said license shall be seventy—five dollars ($75.00).

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1976.

Approved May 17, 1976.

CHAPTER 394
(Senate Bill 778)