1180

LAWS OF MARYLAND

Ch. 283

(D) (1) THE MAXIMUM RATE OF TAX WHICH MAY BE IMPOSED UNDER
SECTION 402 OF THIS SUBTITLE AT A MARYLAND SPORTS STADIUM
AUTHORITY FACILITY IS:

(I)  8 PERCENT BY THE AUTHORITY; AND

(II)  A RATE DETERMINED BY THE LOCAL LEGISLATIVE
BODY WHICH, WHEN COMBINED WITH THE RATE DETERMINED BY THE
AUTHORITY, DOES NOT EXCEED A TOTAL OF 10 PERCENT.

(2)  AN EXEMPTION OF A CLASS OF ACTIVITIES BY A LOCAL
LEGISLATIVE BODY DOES NOT ALTER THE ABILITY OF THE AUTHORITY TO
TAX THAT CLASS OF ACTIVITIES WITHIN THE LIMITS ESTABLISHED IN
THIS SUBSECTION.

(3)  AN EXEMPTION OF A CLASS OF ACTIVITIES BY THE
AUTHORITY DOES NOT ALTER THE ABILITY OF THE LOCAL LEGISLATIVE
BODY TO TAX THAT CLASS OF ACTIVITIES WITHIN THE LIMITS
ESTABLISHED IN THIS SUBSECTION.

(4) THE AUTHORITY SHALL CLASSIFY THE TYPES OF TAXABLE
ACTIVITIES AT AUTHORITY FACILITIES, AND TAXATION UNDER THIS
SUBSECTION SHALL BE DONE WITHIN THOSE CLASSIFICATIONS.

404.

(a)  The tax levied by a local legislative body OR BY THE
MARYLAND SPORTS STADIUM AUTHORITY shall be collected by the
Comptroller.

(b)  The proper officials of any county, incorporated
municipality, [or] Baltimore City, OR THE MARYLAND SPORTS STADIUM
AUTHORITY 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 OR THE MARYLAND SPORTS STADIUM AUTHORITY,
according to their source of collection.

(e)  The Comptroller shall allow the treasurer or finance
officer of any county or municipality OR THE MARYLAND SPORTS
STADIUM AUTHORITY to examine the returns required under § 405 of
this article of any business located within the county or
municipality.