|
WILLIAM DONALD SCHAEFER, Governor Ch. 317
LOTTERY TICKETS ARE SOLD BY A LICENSED AGENT ON PREMISES SUBJECT
TO RENT THAT IS WHOLLY OR PARTIALLY BASED ON A PERCENTAGE OF
GROSS SALES OR RECEIPTS, THE TENANT RESPONSIBLE FOR PAYMENT OF
THE RENT MAY CALCULATE THAT PORTION OF THE RENT ARISING FROM THE
SALE OF LOTTERY TICKETS SOLELY ON THE BASIS OF:
(1) THE COMMISSION RECEIVED BY THE LICENSED AGENT ON
THE SALE OF THOSE TICKETS; AND AND
(2) IN THE CASE OF INSTANT LOTTERY TICKETS, THE
DIFFERENCE BETWEEN THE PRICE PAID BY THE LICENSED AGENT IN
PURCHASING THE TICKETS FROM THE AGENCY AND THE PRICE FOR WHICH
THEY WERE SOLD BY THE AGENT; AND.
(3) THIS SUBSECTION SHALL APPLY TO A LEASE EXECUTED
OR RENEWED AFTER JUNE 30, 1988 AND, FOR A MONTHLY TENANCY, TO THE
FIRST TENANCY BEGINNING AFTER JUNE 30, 1988.
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1988.
Approved May 17, 1988.
CHAPTER 317
(Senate Bill 528)
AN ACT concerning
Charles County - Hotel Rental Tax
FOR the purpose of authorizing Charles County to impose a hotel
rental tax at not more than a certain rate; requiring the
Commissioners of Charles County to hold a public hearing
prior to imposition of the tax; requiring a hotel in Charles
County to collect the tax and to file a certain tax return
and pay taxes collected on or before a certain date of each
month; authorizing the Commissioners of Charles County to
collect the taxes by suit or distraint, to determine whether
a hotel is eligible to receive a collection fee, and to
adopt certain regulations necessary to administer the tax;
requiring a hotel to pay interest at a certain rate and a
certain penalty on overdue taxes; providing that unpaid
hotel rental tax in Charles County is a lien against the
real and personal property of the person owing the tax;
authorizing the Commissioners of Charles County to increase
the surety bond of the County Treasurer and to require
hotels to file a certain surety bond certain security;
requiring the Comptroller to provide certain information,
- 2847 -
|
