1546 LAWS OF MARYLAND Ch. 53 5
(b) Effective July 1, 1972, any incorporated city or
town by resolution may levy a tax on the gross receipts of
every person, firm or corporation obtained from sources
within the incorporated city or town derived from the
amounts charged for (1) admission to any place, whether the
admission be by single ticket, season ticket or
subscription, including a cover charge for seats or tables
at any roof garden, cabaret or other similar place where
there is furnished a performance when payment of the amounts
entitles the patron thereof to be present during any portion
of the performance; (2) admission within an enclosure in
addition to the initial charge for admission to the
enclosure; (3) ADMISSION, WHETHER BY SINGLE TICKET, SEASON
TICKET, SUBSCRIPTION, FEE, OR CHARGE, FOR the use of
sporting or recreational facilities or equipment, including
the rental of sporting or recreational equipment, AND GAMES
OF ENTERTAINMENT; and (4) refreshment, service or
merchandise at any roof garden, cabaret or other similar
place where there is furnished a performance. The term
"roof garden or other similar place" shall include any room
in any hotel, restaurant, hall or other place where music or
dancing privileges or other entertainment, except mechanical
music, radio or television, alone, and where no dancing is
permitted, are afforded the members, guests or patrons in
connection with the serving or selling of food, refreshment,
or merchandise. The tax levied by this subsection shall be
collected by the Comptroller.
SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 19 79.
Approved May 29, 1979.
CHAPTER 536
(House Bill 311)
AN ACT concerning
Kosher Products
FOR the purpose of modifying the laws relating to kosher
products and products variously represented to be
kosher; prohibiting certain activities and requiring
certain disclosures in the manufacture, preparation,
distribution, and sale of kosher and nonkosher
products; expanding the definition of unfair or
deceptive trade practices to include certain practices
related to these products; and generally relating to
the manufacture, preparation, distribution, and sale of
kosher meat, food, and other products and their
supervision and certification.
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