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1538
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LAWS OF MARYLAND
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Ch. 504
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[(c) As soon as practicable after October 31, 1960, and
October 31 of each year thereafter, but in no case later than
forty-five days thereafter, the Comptroller is authorized to pay
over and distribute to such counties of this State and Baltimore
City the respective shares to which they may become entitled
under § 323(d-l) of this subtitle.]
323B.
[(a) To the extent funds are appropriated in the annual
State budget, the Comptroller shall distribute to the counties,
Baltimore City, incorporated municipalities, and special taxing
districts on or within 30 days after July 1, 1979 an amount equal
to their pro rata share of taxes withheld by employers or paid as
declarations of estimated tax for taxable years 1967 through 1975
for which no tax return had been filed by April 15, 1979.]
[411A.
(a) The county council of Baltimore County and of Anne
Arundel County, and the mayor and city council of Baltimore, are
hereby authorized by ordinance or resolution enacted pursuant to
their ordinary and regular legislative procedures, to levy and
impose a retail sales tax, to be effective within the limits of
the respective political subdivision, the same to be imposed,
collected, and distributed as in this subtitle provided.
(b) In such event, the rate of any such tax shall be a rate
which is certified by the State Comptroller to the respective
political subdivisions and which is computed as in this
subsection provided. From time to time, on a one-year basis, the
Comptroller shall compute a rate of such local sales tax
calculated to yield, in the aggregate in all such political
subdivisions, revenues equal to one third of the gross retail
sales tax revenue estimated to be collected in those several
political subdivisions in the aggregate, under the subtitle in
this article "Retail Sales Tax Act."
(c) If the governing bodies of any such political
subdivisions, by mutual and unanimous agreement, impose a retail
sales tax, it shall be at the rate certified to them from time to
time by the Comptroller. In the same event, this rate, also by
mutual and unanimous agreement, may be changed from year to year,
in conformity with the provisions of this subtitle and with the
annual certifications received from the State Comptroller.
(d) The State Comptroller, acting through the Retail Sales
Tax Division, shall administer the provisions of any such local
sales tax which may be levied by the governing bodies of the
several political subdivisions and shall collect and distribute
the proceeds thereof.
(e) The collection of this additional sales tax, if imposed
by the several political subdivisions, except as specifically
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