Ch. 2                                   LAWS OF MARYLAND

unclear in light of the specific reference to "each
gallon ... sold or delivered" in a county.

Defined terms: "Alcoholic beverage tax" § 1-101
"Comptroller" § 1-101 "County" § 1-101
"Quarter" § 2-101 "Revenue" § 2-101

2-302. FROM DISTILLED SPIRITS.

(A)  TO COUNTIES.

(1)  EXCEPT AS PROVIDED IN PARAGRAPH (2) OF THIS
SUBSECTION, FROM THE ALCOHOLIC BEVERAGE TAX REVENUE FROM
DISTILLED SPIRITS, THE COMPTROLLER SHALL DISTRIBUTE AT LEAST EACH
QUARTER TO A COUNTY THE AMOUNT EQUAL TO 50 CENTS FOR EACH GALLON
OR 13.21 CENTS FOR EACH LITER OF DISTILLED SPIRITS SOLD OR
DELIVERED TO A RETAIL DEALER IN THAT COUNTY.

(2)  OF THE AMOUNT UNDER PARAGRAPH (1) OF THIS
SUBSECTION FOR HARFORD COUNTY, THE COMPTROLLER SHALL DISTRIBUTE:

(I)  1/9 TO EACH MUNICIPAL CORPORATION IN THE
COUNTY, PROVIDED THAT THE TOTAL DISTRIBUTION TO EACH MUNICIPAL
CORPORATION FOR A FISCAL YEAR IS NOT LESS THAN THE AMOUNT THAT
THE MUNICIPAL CORPORATION RECEIVED IN DISTRIBUTIONS FROM THE
COUNTY FOR FISCAL YEAR 1979; AND

(II)  AFTER THE DISTRIBUTION UNDER ITEM (I) OF
THIS PARAGRAPH, THE REMAINING AMOUNT TO HARFORD COUNTY.

(B)  USE OF COUNTY SHARE.

FROM THE ALCOHOLIC BEVERAGE TAX REVENUE RECEIVED UNDER
SUBSECTION (A) OF THIS SECTION:

(1)  ANNE ARUNDEL COUNTY SHALL PAY EACH QUARTER TO
ANNAPOLIS A FRACTION:

(I)  THE NUMERATOR OF WHICH IS THE POPULATION OF
ANNAPOLIS ACCORDING TO THE MOST RECENT AVAILABLE FEDERAL CENSUS;
AND

(II)  THE DENOMINATOR OF WHICH IS THE TOTAL
POPULATION OF ANNE ARUNDEL COUNTY ACCORDING TO THAT CENSUS;

(2)  HARFORD COUNTY SHALL PAY:

(I)  OPERATING COSTS OF ITS LIQUOR CONTROL
BOARD, IF ANY, IN EXCESS OF THE REVENUE FROM ALCOHOLIC BEVERAGE
LICENSE FEES IN HARFORD COUNTY; AND

(II)  THE REMAINING AMOUNT TO THE HARFORD COUNTY
DIVISION OF SEWER AND WATER FOR USE IN SUPPLYING SANITARY
SERVICES; AND

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