HARRY HUGHES, Governor                                       2387

No tax shall be levied or collected under the provisions of
§ 402 of this article;

(7) IN BALTIMORE COUNTY, UPON GROSS RECEIPTS OF
NONPROFIT COMMUNITY ASSOCIATIONS AS DEFINED UNDER § 406A OF THIS
ARTICLE.

406A.

(A) [Any] SUBJECT TO THE PROVISIONS OF SUBSECTION (B) OF

THIS SECTION, ANY Any county, Baltimore City, and any

incorporated city or town may exempt from the tax levied or
collected under the provisions of § 402 of this article the gross
receipts derived from the amounts charged for admissions,
refreshments, service, or merchandise when the gross receipts
inure exclusively to the benefit of a nonprofit community
association, if no part of the net earnings thereof inure to the
benefit of any stockholder or member of the community association
and if the proceeds are used exclusively for community or civic
improvement purposes. "Community association" as used in this
section means an organization, whether or not incorporated,
formed to promote the general welfare of the community it serves
which is not operated for profit and whose net earnings do not
inure to the benefit of any stockholder or member.

(B) IN BALTIMORE COUNTY, A NONPROFIT COMMUNITY ASSOCIATION
IS ENTITLED TO ONLY ONE EXEMPTION UNDER THIS SECTION DURING A
CALENDAR YEAR FROM THE TAX IMPOSED UNDER § 402 OF THIS ARTICLE ON
THE GROSS RECEIPTS OF THE COMMUNITY ASSOCIATION.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1986.

Approved May 27, 1986.

CHAPTER 647

(Senate Bill 36)

AN ACT concerning

Criminal Law - Post Conviction Procedure - Petitions

FOR the purpose of limiting the number of petitions a person may
file for post conviction relief; and generally relating to
post conviction procedure.

BY repealing and reenacting, with amendments,

Article 27 - Crimes and Punishments
Section 645A(a) and (f)