WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

Former Art. 81, § 406B, which authorized the governing body
of a county or municipal corporation to exempt "a fund-raising
event or activity sponsored by an officially recognized
bicentennial community in Maryland prior to July 1, 1977", is
deleted as obsolete.

TITLE 5. ALCOHOLIC BEVERAGE TAX.
SUBTITLE 1. DEFINITIONS; GENERAL PROVISIONS.
5-101. DEFINITIONS.

(A) ' IN GENERAL.

IN THIS TITLE THE FOLLOWING WORDS HAVE THE MEANINGS
INDICATED.

REVISOR'S NOTE: This subsection is new language used as the
standard introductory language to a definition
section.

(B)  ALCOHOLIC BEVERAGE.

(1)  "ALCOHOLIC BEVERAGE" MEANS A SPIRITUOUS, VINOUS,
MALT, OR FERMENTED LIQUOR, LIQUID, OR COMPOUND THAT:

(I)  IS FIT FOR BEVERAGE PURPOSES; AND

(II)  CONTAINS ONE-HALF OF 1% OR MORE OF ALCOHOL
BY VOLUME.

(2)  "ALCOHOLIC BEVERAGE" INCLUDES:

(I)  BEER;

(II)  DISTILLED SPIRITS; AND

(III)  WINE.

REVISOR'S NOTE: Paragraphs (1) and (2)(i) and (iii) of this
subsection are new language that repeats the
provisions of present Art. 2B, § 2(a).

Paragraph (2)(ii) of this subsection is new language
substituted for the specific references, in present
Art. 2B, § 2(a), to "alcohol", "brandy", "whiskey",
"rum", "gin", and "cordial".

In paragraph (2)(i) of this subsection, the specific
references, in present Art. 2B, § 2(a), to "ale",
"porter", and "stout" are omitted as included in the
defined term "beer".

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