WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

Also in the introductory language of item (2) of this

section, the former words "local tax is supplanted"

are deleted as unnecessary in light of the express
division of the revenue.

Former Art. 81, § 402(f)(3)(ii), which provided for
the Maryland Stadium Authority to get 100% of the
revenue "[i]f the local legislative body does not
impose a tax", is deleted as surplusage, in light of
item (1) of this section.

Defined terms: "Admissions and amusement tax" § 1-101
"Comptroller" § 1-101 "County" § 1-101
"Quarter" § 2-101 "Revenue" § 2-101

2-203. PAYMENT OF REFUNDS.

THE COMPTROLLER SHALL PAY REFUNDS RELATING TO THE ADMISSIONS
AND AMUSEMENT TAX FROM UNDISTRIBUTED TAX REVENUE ATTRIBUTABLE TO
THE MARYLAND STADIUM AUTHORITY, THE COUNTY, OR MUNICIPAL
CORPORATION THAT IS THE SOURCE OF THE TAX.

REVISOR'S NOTE: This section is new language derived
without substantive change from the third sentence of
former Art. 81, § 218.

This section is revised to apply only to the
admissions and amusement tax. Although former Art.
81, § 218 referred broadly to "special taxes, fees,
[and] charges", the fifth sentence of § 218 made it
inapplicable to, inter alia, the alcoholic beverage,
income, motor fuel, sales and use, and tobacco taxes,
as well as other taxes for which special refund
provisions applied. In light of these express
exemptions and the taxes for which local distributions
are not made, the third sentence of former § 218 is
stated expressly with respect to the 2 taxes under
this article to which that sentence applied, and the
fifth sentence is deleted as unnecessary. See also §
8-213 of this article.

The fourth sentence of former Art. 81, § 218, which
required the Comptroller to request inclusion of money
for refunds in the proposed budget, is deleted as
unnecessary in light of Art. III, § 32 of the Maryland
Constitution.

Defined terms: "Admissions and amusement tax" § 1-101
"Comptroller" § 1-101 "County" § 1-101
"Revenue" § 2-101

SUBTITLE 3. ALCOHOLIC BEVERAGE TAX REVENUE DISTRIBUTION.

2-301. FROM BEER.

- 39 -