Ch. 2

LAWS OF MARYLAND

In subsections (a) and (c)(l)(ii) of this section, the
former words "levied and collected" are deleted as
unnecessary in light of the use of the word "imposed".

Subsection (b) is rephrased to clarify that the State
imposes the tax and that the findings of the
Comptroller determine its applicability.

In the introductory language of subsection (b) of this
section, the words "sells or consigns" is substituted
for the former reference to the "privilege of
soliciting sales and/or consigning alcoholic
beverages", for brevity.

In subsection (b)(1) of this section, the former words
"impost" and "restriction" are deleted in light of the
word "charge".

In subsection (c)(1)(i) of this section, the specific
references to a "county", "municipal corporation", and
"special taxing district" are added to clarify the
broad scope of the reference to a "political
subdivision". Several provisions preempt imposition
of taxes where the State imposes a tax under this
article, but the former law referred generally to a
"political subdivision" or specifically to a "county,
municipal corporation, or other political
subdivision". In this article, each preemption
provision specifically enumerates "county, municipal
corporation, special taxing district, or other
political subdivision", to avoid the inference that
failure to mention a particular type of subdivision
allows that subdivision to impose a tax.

Also in subsection (c)(l)(i). of this section, the
former reference to a "July 1, 1955" effective date is
deleted as obsolete.

Also in subsection (c)(l)(i) of this section, the
former references to "distilled spirits", "beer", and
"wine" are deleted as included in the defined term
"alcoholic beverage".

Also in subsection (c)(1)(i) of this section, the
former reference to imposition of a local tax "by the
terms and conditions of any public general ... or ...
public local law" is deleted as surplusage.

Also in subsection (c)(1)(i) of this section, the
former reference to a "power and authority" of a
political subdivision is deleted as surplusage.

In subsection (c)(1)(ii) of this section, the former
words "sold or delivered" are deleted as surplusage.

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