MARVIN MANDEL, Governor

879

OF MARYLAND, That Section 406 of Article 81 - Revenue and
Taxes, of the Annotated Code of Maryland (1975
Replacement Volume and 1975 Supplement) be and it is
hereby repealed and re-enacted, with amendments, to read
as follows:]]

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That new Section 406A be and it is hereby added
to Article 81 — Revenue and Taxes, of the Annotated Code
of Maryland (1975 replacement Volume and 1975 Supplement)
to read as follows:

Article 81 - Revenue and Taxes

[[406.

No tax shall be levied or collected under the
provisions of §402 of this article:

(1)    Upon the gross receipts derived from the
amounts charged for admissions or refreshments, service
and merchandise when such gross receipts are devoted
exclusively to charitable, religious or educational
purposes or inure exclusively to the benefit of a
volunteer fire company or a nonprofit rescue squad, or to
service, fraternal or veterans' organizations, whose
charters have been granted by the Congress of the United
States nor when such gross receipts inure to the benefit
of any agricultural fair, provided no part of the net
earnings thereof inure to the benefit of any stockholders
or member of the association conducting the same and
provided the proceeds therefrom are used exclusively for
the improvement, maintenance and operation of such
agricultural fair, nor upon gross receipts derived from
the amounts charged for admission and the use of sporting
or recreational facilities or equipment commonly
described as "bingo" when such bingo games are operated
pursuant to §260 of Article 27 of the Annotated Code of
Maryland;

(2)    Upon the gross receipts of nonprofit groups or
associations organized to present or offer [annual series
of scheduled musical concerts] ANY OF THE PERFORMING ARTS
and of those nonprofit, cultural organizations which
receive grants through or from the Maryland Arts Council
or which receive direct appropriations of State funds
under Article 41, §404(b) of the Maryland Code through
the Maryland Arts Council, derived from admissions to
concerts and theatrical events, whether by a single
ticket, season ticket or subscriptions;

(3)    Upon gross receipts derived from the amounts
charged for bowling alleys or lanes;

(4) Upon gross receipts derived from amounts
charged for admission to live boxing or wrestling
matches. ]]