HARRY HUGHES, Governor                                     3277

FOR the purpose of providing that under certain circumstances, a
county or municipality may examine the returns filed by a
business required to pay the admissions and amusement tax in
the county or municipality; prohibiting the disclosure of
information to unauthorized persons; providing penalties;
and generally relating to the audit of the admissions and
amusement tax by a county or municipality.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 404

Annotated Code of Maryland

(1980 Replacement Volume and 1983 Supplement)

BY repealing and reenacting, without amendments,

Article 81 - Revenue and Taxes

Section 405

Annotated Code of Maryland

(1980 Replacement Volume and 1983 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article 81 - Revenue and Taxes

404.

(a)  The tax levied by a local legislative body shall be
collected by the Comptroller.

(b)  The proper officials of any county, incorporated
municipality or Baltimore City shall notify the Comptroller at
least sixty (60) days in advance of the date on which the taxes
take effect and are to be collected by the Comptroller, as to any
changes in rate or type of activity to be taxed.

(c)  Each quarter, the Comptroller shall deduct and retain
an amount necessary to defray the cost of administration and
collection in the previous quarter.

(d)  Within twenty (20) days after the end of each calendar
quarter, the Comptroller shall pay the balance of the taxes
collected to the respective legislative bodies of the counties or
incorporated municipality or the Mayor and City Council of
Baltimore City, according to their source of collection.

(E) THE COMPTROLLER SHALL ALLOW THE TREASURER OR FINANCE
OFFICER OF ANY COUNTY OR MUNICIPALITY TO EXAMINE THE RETURNS
REQUIRED UNDER § 405 OF THIS ARTICLE OF ANY BUSINESS LOCATED
WITHIN THE COUNTY OR MUNICIPALITY FOR THE PURPOSE OF VERIFYING
THE ACCURACY OF THE RETURN OR COMPLIANCE WITH THIS SUBTITLE.