HARRY HUGHES, Governor

3091

(I) THE OWNER OR PROPRIETOR OF A BONDED OR
OTHER WAREHOUSE WHERE DISTILLED SPIRITS ARE STORED; OR

(II) A PERSON WHO HAS CUSTODY OF DISTILLED
SPIRITS.

(B) IF BALTIMORE CITY SUBJECTS DISTILLED SPIRITS TO THE
PERSONAL PROPERTY TAX, ON OR AFTER MARCH 15 OF EACH YEAR, A
DISTILLER SHALL SUBMIT TO THE DEPARTMENT OF ASSESSMENTS AND
TAXATION A REPORT OF THE FAIR VALUE OF DISTILLED SPIRITS HELD BY
THE DISTILLER IN THE CITY.

(C)(1) DISTILLED SPIRITS ARE VALUED AT THE FAIR VALUE OF
THE SPIRITS ON JANUARY 1 OF THE YEAR IN WHICH THE REPORT IS MADE.

(2) THE VALUE OF THE SAME DISTILLED SPIRITS MAY NOT
BE REPORTED MORE THAN 1 TIME IN ANY PERIOD OF 12 MONTHS.

(D) THE DISTILLER SHALL PAY THE PROPERTY TAX ON THE
DISTILLED SPIRITS HELD BY THE DISTILLER.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1984.

Approved May 29, 1984.

CHAPTER 608

(House Bill 316)

AN ACT concerning

Wicomico County - Room Tax

FOR the purpose of authorizing the County Council of Wicomico
County to impose a tax on certain room and building rentals
in areas within the County; providing for the imposition,
maximum rate, collection, and distribution of the room tax;
providing for the appointment of a commission to advise the
Wicomico County Convention and Visitors Bureau; providing
for commission membership and terms of commission members;
providing a certain penalty for the refusal to remit
required room taxes; providing for the duties of the Sales
Tax Division of the Comptroller's Office in relation to the
room tax; providing for the promulgation of certain rules
and regulations by the Wicomico County Council; providing a
credit against the amount of room tax for certain expenses;
allowing the Wicomico County Council to require the filing
of certain bonds, securities, or cash under certain
circumstances; defining certain terms; and generally
relating to the imposition, collection, and distribution of
a certain sales tax in Wicomico County.