ANNE ARUNDEL COUNTY                             3913

generally related thereto.
Approved May 15, 1979.

Bill No. 59-79

AN ORDINANCE to repeal Section 17-706 of the Anne
Arundel County Code (1967 Edition and Supplements), Title
17, "Taxation", Subtitle 7, "Miscellaneous Taxes", and to
enact new Section 17-706 in lieu thereof to stand in the
place of the Section repealed; to levy and impose a sales or
use tax upon fuels (commonly known as a "fuel tax") used by
commercial and industrial businesses; to provide certain
exemptions from the tax; to provide for the rate and
collection of said tax; to provide interest and penalties
for failure to comply with and violation of the provisions
of said Section; and to provide generally for matters
relating to said tax.

Approved May 15, 1979.

Bill No. 60-79

AN ORDINANCE to repeal Section 17-707 of the Anne
Arundel County Code (1967 Edition and Supplements), Title
17, "Taxation", Subtitle 7, "Miscellaneous Taxes", and to
enact new Section 17-707 in lieu thereof to stand in the
place of the Section repealed; to levy and impose a tax on
gross receipts of hotels and motels paid by transient
guests, and to establish the rate and method of collection
thereof; to provide interest and penalties for failure to
comply with and violation of the provisions of said Section;
and matters generally related thereto.

Approved May 15, 1979.

Bill No. 61-79

AN ORDINANCE to repeal Section 17-708 of the Anne
Arundel County Code (1967 Edition and Supplements), Title
17, "Taxation", Subtitle 7, "Miscellaneous Taxes", and to
enact new Section 17-708 in lieu thereof to stand in the
place of the Section repealed; to levy and impose a sales
and use tax upon utilities, used by commercial and
industrial businesses, and upon residential, commercial and
industrial telephone service, (all collectively commonly
known as "utilities tax"); to provide certain exemptions
from the tax; to provide for the rate and collection of said
tax; to provide interest and penalties for failure to comply
with and violation of the provisions of said Section; and to
provide generally for matters relating to said tax.