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LAWS OF MARYLAND

Ch. 35

AN ACT concerning

Garrett County - Motion Picture Admission Tax

FOR the purpose of repealing the Garrett County local
provision concerning the charging, collecting, and
distribution of an admissions tax for persons admitted
to a motion picture show on Sundays; and repealing the
penalty for noncompliance of this local law.

BY repealing

The Public Local Laws of Garrett County
Section 37-4

Article 12 - Public Local Laws of Maryland
(1971 Edition, as amended)

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of Maryland be repealed, amended, or enacted to read as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

Article 12 - Garrett County

[37-4.

(a)  Upon every person, firm or corporation exhibiting
motion pictures pursuant to the provisions of Section 37-3
of this Article for a direct or indirect admission fee or
charge, there is hereby levied and imposed a tax at the rate
of five cents (5¢) for each person admitted to any such
exhibition. Said tax shall be paid by said exhibitor not
later than the Wednesday following such exhibition, to the
County Commissioners of Garrett County, who shall pay all
such taxes into a special account which shall be paid over
to the Garrett County Memorial Hospital for its support and
maintenance.

(b)  Any person, firm or corporation failing to pay
said tax as aforesaid shall be guilty of a misdemeanor, and
upon conviction therefor shall be subject to a fine of not
more than five hundred dollars ($500.) or imprisonment for
not more than sixty (60) days, or both, in the discretion of
the Court.]

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1981.

Approved April 14, 1981.

CHAPTER 36