BLAIR LEE III, Acting Governor

1541

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 18 1 to 190 of Article 56 and Section 273 of
Article 81 (Motor Vehicle Tax); Section 9A(g) of Article 8 1
(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.

(e)    The County Council of Prince George's County, may
adopt such refund and/or appeal procedures from any tax
levied and imposed pursuant to this section as is consistent
with the applicable requirements of the Constitution of the
State of Maryland and of the United States.

(f)    The County Council of Prince George's County may
allocate and distribute to each municipal corporation in the
county a proportion of the revenues collected as a result of