WILLIAM DONALD SCHAEFER, Governor Ch. 283

language; and providing a delayed effective date for this
Act.

BY repealing and reenacting, with amendments,

Article - Tax - General
Section ll-102(b)
Annotated Code of Maryland

(As enacted by Chapter ____ (S.B. 1) of the

Acts of the General Assembly of 1988)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article - Tax - General

11-102.

(b) (1) A county, municipal corporation, special taxing
district, or other political subdivision of the State may not
impose any retail [sale] SALES or use tax except:

[(1) the admissions and amusement tax;

(2)] (I) a sales tax or use tax that was in effect on
January 1, 1971; or

[(3)] (II) a tax on the sale or use of:

[(i) any fuel] 1. FUELS;

[(ii) any utility] 2. UTILITIES;

[(iii) any] 3. space [rental] RENTALS; or

[(iv)] 4. any controlled dangerous substance,
as defined in Article 27, § 277 of the Code, unless the sale is
made by a person who registers under and complies with Article
27, § 281 of the Code.

(2) PARAGRAPH (1) OF THIS SUBSECTION MAY NOT BE
CONSTRUED AS CONFERRING AUTHORITY TO IMPOSE A SALES AND USE TAX.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect January 1, 1989.

Approved May 17, 1988.

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