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3326 LAWS OF MARYLAND Ch. 856
THIS SECTION; AND FROM TIME TO TIME MAY MODIFY, REDUCE,
INCREASE, OR REPEAL THE TAXES; AND FROM TIME TO TIME MAY
GRANT EXEMPTIONS AND MODIFY OR REPEAL EXISTING OR FUTURE
EXEMPTIONS. THE POWER TO TAX CONFERRED UPON PRINCE
GEORGE'S COUNTY BY THIS SECTION SHALL INCLUDE BUT NOT BE
LIMITED TO EXCISE TAXES AND TO DIRECT TAXES IMPOSED IN
RESPECT OF REAL OR PERSONAL PROPERTY EXCEPT ALL PERSONAL
PROPERTY OWNED BY THE TAXPAYER AND LOCATED AT HIS PLACE
OF RESIDENCE, OTHER THAN PERSONAL PROPERTY USED IN
CONNECTION WITH ANY BUSINESS, OCCUPATION, OR PROFESSION.
(B) THE COUNTY COUNCIL OF PRINCE GEORGE'S COUNTY
SHALL NOT HAVE THE POWER TO IMPOSE ANY TAX UPON ANY
ALCOHOLIC BEVERAGES, THE SALE OR USE OF FUEL OR ENERGY IN
ANY FORM, LEVY DIFFERENTIAL PROPERTY TAX RATES,
INTANGIBLE PERSONAL PROPERTY OR UPON THE FOLLOWING
SUBJECT MATTER OF THE ANNOTATED CODE OF MARYLAND:
SECTIONS 135 TO 157 OF ARTICLE 56 (GASOLINE TAX);
SECTIONS 13-802 TO 13-805, 13-808 TO 13-814, 13-817,
13-901 TO 13-950, 16-623, 24-112, AND 24-113 OF THE
TRANSPORTATION ARTICLE (MOTOR VEHICLE REGISTRATION);
SECTIONS 13-809 TO 13-811 AND 13-814 (TITLING TAX);
SECTIONS 181 TO 190 OF ARTICLE 56 AND SECTION 273 OF
ARTICLE 81 (MOTOR VEHICLE TAX); SECTION 9A(G) OF ARTICLE
81 (CLASS A AND CLASS D MOTOR VEHICLES); SECTIONS 279 TO
323 OF ARTICLE 81 (TAX ON INCOMES); ARTICLE 78B
(HORSERACING AND PARI-MUTUEL BETTING); SECTIONS 194 TO
196 OF ARTICLE 81 (BONUS TAX); SECTION 1-203 CORPORATION
AND ASSOCIATIONS ARTICLE (RECORDING CORPORATE PAPERS) ;
SECTION 128 OF ARTICLE 81 (DEPOSITS OF SAVINGS BANKS);
SECTIONS 135 TO 143A OF ARTICLE 81 (INSURANCE PREMIUMS);
SECTIONS 149 TO 193 OF ARTICLE 81 (INHERITANCES); ARTICLE
62A (ESTATE TAX); SECTION 144 OF ARTICLE 81 (TAX ON
COMMISSIONS OF EXECUTORS AND ADMINISTRATORS); OR SECTIONS
431 TO 464 OF ARTICLE 81 (STATE TOBACCO TAX ACT) OR
SECTIONS 12A AND 12B OF ARTICLE 81 (SALES TAX AND GROSS
RECEIPTS ON ADVERTISING, ETC.) TO THE EXTENT APPLICABLE;
OR ANY OTHER TAX PROHIBITED TO A COUNTY OF THIS STATE BY
ANY APPLICABLE PUBLIC GENERAL LAWS.
(C) IN TAXING THE RECEIPTS FROM MOTOR VEHICLE
OPERATIONS, THE COUNTY MAY ONLY TAX RECEIPTS FROM
OPERATIONS OF MOTOR VEHICLES HAVING A PERMIT FROM THE
PUBLIC SERVICE COMMISSION OF MARYLAND AUTHORIZING BOTH
THE TAKING ON AND DISCHARGING OF PASSENGERS AT MORE THAN
ONE POINT WITHIN THE COUNTY AND/OR THE TRANSPORTATION OF
PASSENGERS BETWEEN TWO OR MORE POINTS WITHIN THE COUNTY.
OTHERWISE, THIS SECTION MAY NOT BE CONSTRUED TO AUTHORIZE
THE COUNTY TO IMPOSE A TAX UPON THE GROSS RECEIPTS OF ANY
PERSON IN THE COUNTY.
(D) ON OR AFTER JUNE 1, 1977, A TAX MAY NOT BE
LEVIED OR IMPOSED BY THE COUNTY PURSUANT TO SUBSECTION
(A) OF THIS SECTION, UNLESS THE LEVY OR IMPOSITION IS
ADOPTED IN ACCORDANCE WITH THE REQUIREMENTS FOR ENACTMENT
OF A BILL AS SET FORTH IN THE CHARTER FOR PRINCE GEORGE'S
COUNTY.
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