Ch. 2

LAWS OF MARYLAND

Also in paragraph (1) of this subsection, the former
phrase "in the case of public service corporations" is
deleted as surplusage since this subtitle relates only
to public service companies and since paragraph (3) of
this subsection excludes activities outside the scope
of business as a public service company.

Paragraph (2)(i) of this subsection is revised to
include the enumerated earnings and receipts as "gross
receipts", rather than as separately defined terms
with the same meaning. This revision allows the use of
a single defined term consistently throughout this
subtitle.

Paragraph (3) of this subsection is revised to exclude
activities not within the definition of "public
service company", under subsection (c) of this
section. This revision avoids the meaningless
computation seemingly required under the second
sentence of former Art. 81, § 129, which required
gross receipts to "be computed separately" for
"classes of business" subject to, or not subject to,
the franchise tax. The revision also clarifies the
excluded activities.

The third sentence of former Art. 81, § 129, which
indicated that enactment of that section was not to be
construed as allowing a different construction of
former §§ 130 through 134 before that enactment, is
deleted as surplusage.

Defined term: "Public service company" § 8-401

(C) PUBLIC SERVICE COMPANY.

(1)  "PUBLIC SERVICE COMPANY" MEANS A PERSON ENGAGED
IN AN ELECTRIC, GAS, OIL PIPELINE, TELEGRAPH, OR TELEPHONE
BUSINESS IN THE STATE.

(2)  "PUBLIC SERVICE COMPANY" DOES NOT INCLUDE:

(I)  A COUNTY; OR

(II)  A MUNICIPAL CORPORATION.

REVISOR'S NOTE: Paragraph (1) of this subsection is new
language derived without substantive change from
former Art. 81, § 130(a), as that subsection related
to the different types of companies taxed under this
subtitle. It is revised as a definition of "public
service company", for clarity.

Paragraph (2) of this subsection is new language added
to state expressly that a county or a municipal
corporation is not subject to the tax.

- 222 -