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2006 LAWS OF MARYLAND
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Ch. 131
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CHAPTER 131
(Senate Bill 342)
AN ACT concerning
Garrett County - Beer Tax - Repeal
FOR the purpose of repealing the county tax on beer sold or delivered in Garrett
County; and generally relating to the repeal of the county tax on beer in Garrett
County.
BY repealing and reenacting, with amendments,
Article - Tax - General
Section 5-102 and 5-105
Annotated Code of Maryland
(2004 Replacement Volume and 2005 Supplement)
BY repealing
Article - Tax - General
Section 5-304 and 13-1028
Annotated Code of Maryland
(2004 Replacement Volume and 2005 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
Article - Tax - General
5-102.
(a) Except as provided in § 5-104 of this subtitle, a tax is imposed on any
alcoholic beverage in the State.
(b) A tax is imposed on each person who sells or consigns an alcoholic beverage
in the State from a jurisdiction outside the State, if the Comptroller finds that, in
connection with the solicitation, sale, and distribution of alcoholic beverages, the
jurisdiction:
(1) requires a tax, assessment, or charge that is greater for alcoholic
beverages consigned from a Maryland licensee or permit holder than the amount
required for alcoholic beverages consigned from a licensee or permit holder in another
jurisdiction; and
(2) discriminates in fact against the licensee or permit holder of the
State.
(c) (1) [(i) Except as provided in subparagraph (ii) of this paragraph, a] A
county, municipal corporation, special taxing district, or other political subdivision of
the State may not impose a tax on any alcoholic beverage.
- 786 -
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