2296

LAWS OF MARYLAND

Ch. 563

Article 81 - Revenue and Taxes

Section 411C

Annotated Code of Maryland
(1980 Replacement Volume)

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be repealed, amended, or enacted to read as follows: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 81 - Revenue and Taxes

411C.

[(a) The County Council for Anne Arundel may by
ordinance [ , enacted from time to time pursuant to its
legislative procedure, ] levy, impose, and collect a sales
or use tax upon THE GOODS AND SERVICES SPECIFIED IN THIS
SECTION.

(B) (1) THE TAX MAY BE IMPOSED UPON fuels and
utilities used by commercial and industrial businesses;
residential, commercial and industrial telephone service;
and space rentals.

[ (b) Any ] (2) EXCEPT AS PROVIDED IN PARAGRAPH (3)
OF THIS SUBSECTION, ANY revenues collected under the
authority of this section within the boundaries of the City
of Annapolis shall be allocated and distributed in equal
amounts to the City of Annapolis and to Anne Arundel County.

(B) (3) ANY REVENUE GENERATED WITHIN THE BOUNDARIES OF
THE CITY OF ANNAPOLIS FROM THE TAX ON SPACE RENTALS,
INCLUDING THE TAX ON THE DOCKING OR STORAGE OF BOATS AND THE
ROOM OR BUILDING RENTAL TAX FOR TRANSIENTS, SHALL BE
COLLECTED AND RETAINED BY THE CITY OF ANNAPOLIS.

(c) This grant of taxing power shall expire on July 1,
1981 1983.]

(A) THE COUNTY COUNCIL FOR ANNE ARUNDEL MAY
LEVY, IMPOSE, AND COLLECT A SALES OR USE TAX UPON:

(1) FUELS AND UTILITIES USED BY COMMERCIAL AND
INDUSTRIAL BUSINESSES;

(2) RESIDENTIAL, COMMERCIAL, AND INDUSTRIAL

TELEPHONE SERVICE; AND

(3) SPACE RENTALS.

(B) (1) FOR THE PURPOSE OF ENCOURAGEMENT AND

INDUCEMENT OF THE LOCATION, GROWTH, AND DEVELOPMENT OF NEW
INDUSTRIAL FACTORIES, PLANTS, WAREHOUSES, BUILDINGS, AND
RELATED FACILITIES, OR THE REUSE, OR EXPANSION GROWTH,

OF EXISTING INDUSTRIAL FACTORIES, PLANTS, WAREHOUSES,

BUILDINGS, AND RELATED FACILITIES, THE COUNTY COUNCIL FOR