BLAIR LEE III, Acting Governor                        2061

MARYLAND, That Section 32A (c) of Article 81 - Revenue and
Taxes, of the Annotated Code of Maryland (1975 Replacement
Volume and 1976 Supplement) be and it is hereby repealed and
reenacted, with amendments, to read as follows:

32A.

(c) The provisions of this section do not apply to
Cecil[,] AND Queen Anne's[, Somerset, and Worcester]
counties.

SECTION 4. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1978.

Approved May 16, 1978.

CHAPTER 689

(House Bill 1378)

AN ACT concerning

Worcester County — Alcoholic Beverages
(Taxation)

FOR the purpose of defining a taxpayer in Worcester County
with regard to the laws concerning alcoholic beverages.

BY adding to

Article 2B — Alcoholic Beverages

Section 140

Annotated Code of Maryland

(1976 Replacement Volume and 1977 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
be repealed, amended, or enacted to read as follows:

Article 2B — Alcoholic Beverages

140.

IN WORCESTER COUNTY "TAXPAYER" MEANS AN INDIVIDUAL WHO
OWNS REAL ESTATE IN WORCESTER COUNTY IN HIS OWN NAME, EITHER
INDIVIDUALLY OR JOINTLY WITH OTHERS, AND ACTUALLY PAYS REAL
ESTATE TAX IN WORCESTER COUNTY.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1978.

Approved May 16, 1978.