INDEX

Chapter Page

Transfer between public systems operated on an

actuarially funded basis, employer contribution

transfer provisions altered......................

Unemployment insurance, exemption provisions

altered..........................................

University of Maryland Medical System Corporation

employees, retirement and pension benefits,

provisions altered...............................

Revenue and Taxes —

Abandoned property share to counties and

Baltimore City...................................

Ad valorem tax within Montgomery and Prince

George's Counties stormwater management

districts, provisions added......................

Admissions and Amusement Tax -

Exemption modified to require operation by

certain nonprofit organizations................

Alcoholic Beverage Tax -

Beer brewed at a micro-brewery in Baltimore City,
provisions added...............................

Exemption on federal reservation, alternative
payment method and revenue distribution to
counties, provisions amended...................

Share to Baltimore City and counties.............

Beer tax share to counties and Baltimore City......

Boat excise, sales, and use taxes, credit and

exemption provisions added for commercial

watermen.........................................

Boxing and wrestling minimum tax rate increased

to $200..........................................

Calvert County -

Hotel rental tax authorized, provisions added....
Charles County -

Hotel rental tax authorized......................

Commission on State Taxes and Tax Structure,

appropriation to, with staff and office

restrictions.....................................

Energy Tax -

Prince George's County -

Exemption and refund provisions amended.........

St. Mary's County -

Authorized, provisions added...................

Excise Tax -

Boats, exemption or alteration when tax or sales
tax already paid to another jurisdiction,
provisions added...............................

Buses and trucks, exemption added................

Commercial apples, provisions altered............

Family home in divorce proceedings, claim as

principal residence for tax purposes, provisions

added............................................

- 5807 -

780	5057
637	4247
518	3461
10	1168
735	4816
134	211
739	4828
279	2723
10	1167
10	1168
743	4843
278	2721
428	3186
317	2847
10	1184
710	4724
484	3350
729	4797
245	2363
79	1857
210	2269