WILLIAM DONALD SCHAEFER, Governor

Ch. 2

(A)  DISTILLED SPIRITS.

EXCEPT AS PROVIDED IN SUBSECTION (E) OF THIS SECTION, THE
ALCOHOLIC BEVERAGE TAX RATE FOR DISTILLED SPIRITS IS:

(1)  $1.50 FOR EACH GALLON OR 39.63 CENTS FOR EACH
LITER; AND

(2)  IF DISTILLED SPIRITS CONTAIN A PERCENTAGE OF
ALCOHOL GREATER THAN 100 PROOF, AN ADDITIONAL TAX, FOR EACH 1
PROOF OVER 100 PROOF, OF 1.5 CENTS FOR EACH GALLON OR 0.3963
CENTS FOR EACH LITER.

(B)  WINE.

EXCEPT AS PROVIDED IN SUBSECTION (E) OF THIS SECTION, THE
ALCOHOLIC BEVERAGE TAX RATE FOR WINE IS 40 CENTS FOR EACH GALLON
OR 10.57 CENTS FOR EACH LITER.

(C)  BEER --IN GENERAL.

EXCEPT AS PROVIDED IN SUBSECTION (E) OF THIS SECTION, THE
ALCOHOLIC BEVERAGE TAX RATE ON BEER IS 9 CENTS FOR EACH GALLON OR
2.3778 CENTS FOR EACH LITER.

(D)  BEER -- GARRETT COUNTY.

THE GARRETT COUNTY BEER TAX RATE IS, IN ADDITION TO THE RATE
UNDER SUBSECTION (C) OF THIS SECTION:

(1)  2 CENTS FOR A BEER CONTAINER OF 12 OUNCES OR LESS
OR 0.3549 LITERS OR LESS;

(2)  5 1/3 CENTS FOR A BEER CONTAINER OF MORE THAN 12
OUNCES BUT NOT MORE THAN 32 OUNCES OR 0.3549 LITERS BUT NOT MORE
THAN 0.9463 LITERS; AND

(3)  6 CENTS FOR EACH GALLON OR FRACTION OF A GALLON
FOR A BEER CONTAINER OF MORE THAN 32 OUNCES OR 0.9463 LITERS.

(E)  RETALIATORY TAX.

THE TAX IMPOSED UNDER § 5-102(B) OF THIS SUBTITLE SHALL
EQUAL THE AMOUNT THAT THE DISCRIMINATING JURISDICTION CHARGES A
MARYLAND LICENSEE OR PERMIT HOLDER.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 2B, §
133(b) and (d)(2) and, as they related to the tax
rate, § 136(a), the second sentence of § 4(b)(7), and
the first sentence of § 137(a).

In subsections (a), (c), and (d) of this section, the
equivalent rates for metric containers are added to

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