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Ch. 538
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1686
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LAWS OF MARYLAND
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CHAPTER 538
(Senate Bill 617)
AN ACT concerning
Anne Arundel County - Taxing Powers
FOR the purpose of extending the grant of authority to Anne
Arundel County to levy a sales or use tax on certain goods
and services.
FOR the purpose of repealing the provision that will terminate,
after a certain date, the authority granted to Anne Arundel
County to levy a sales or use tax on certain goods and
services.
BY repealing and reenacting, with amendments,
Article 81 - Revenue and Taxes
Section 411C
Annotated Code of Maryland
(1980 Replacement Volume and 1982 Supplement)
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SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
Article 81 - Revenue and Taxes
411C.
(a) The County Council for Anne Arundel may by ordinance
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.
(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.
(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,
1983 ]JULY 1, 1985.
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