BALTIMORE COUNTY

4087

A TAX RESOLUTION to increase the tax on all sales of
exchange service for the transmission of messages by
telephone, with certain exceptions, by repealing and
re-enacting with amendments, Section 11-63 of Article VI.
Tax on Telephone Messages, title "Finance and Taxation" of
the Baltimore County Code, 1978.

WHEREAS, notice of the proposed increase in tax on all
sales of exchange service for the transmission of messages
by telephone, with certain exceptions, was advertised for
three consecutive weeks in two newspapers published in the
county as required by Section 11-15(c) of the Baltimore
County Code, 1978, and the public hearing held concerning
said proposed increase.

Approved June 6, 1980.

Bill No. 75-80

A TAX RESOLUTION to increase the transient occupancy
tax, by repealing and re-enacting with amendments, Section
11-89 of the Baltimore County Code, 1978, title "Finance and
Taxation," Article X. Transient Occupancy Tax.

Approved June 6, 1980.

Bill No. 76-80

AN ACT to increase the rate of admissions and amusement
tax except for certain amusements, by repealing and
re-enacting with amendments, Section 11-101 of the Baltimore
County Code, 1978, title "Finance and Taxation", Article
XIII. Admissions and Amusement Tax.

WHEREAS, Section 402 of Article 81, Annotated Code of
Maryland (1975 Replacement Volume) authorizes any county, by
resolution, to levy a tax on the gross receipts of every
person, firm or corporation, obtained from sources within
said county, derived from the amounts charged for admission
to any place, use of sporting or recreational facilities or
equipment, refreshment, service or merchandise and a tax on
admissions without charge or at reduced rates.

WHEREAS, under Section 11-15 of the Baltimore County
Code, 1978, the County is authorized to have and exercise,
within the limits of the county, in addition to any and all
taxing power heretofore granted by the General Assembly, the
power to tax to the same extent as the state has or could
exercise said power, within the limits of the county, as a
part of its general taxing power; and

WHEREAS, pursuant to Section ll-15(c) of said Code,