Ch. 2 LAWS OF MARYLAND
other] THE public body in the county [as] THAT the county
commissioners [may] designate, including the county welfare
board, [or] THE county civil works board [now existing, or which
may hereafter be created], or any similar public body in the
county cooperating with the State or federal government in the
administration of public relief or civil works funds.
(B) The administration, [expenditure] EXPENDITURE, and
accounting of all sum or sums raised, borrowed, or obtained by
any [incorporated town or city] MUNICIPAL CORPORATION under [the
provisions of] this subtitle shall be subject to the control of
the governing body of [such incorporated town or city,] THE
MUNICIPAL CORPORATION or [such other] THE public body [as] THAT
the governing body [may designate] DESIGNATES.
[270A.] 9-111. ANNUAL REPORT IN ALLEGANY COUNTY.
In Allegany County, all special taxing-area commissions or
boards having the right to collect taxes or fees shall file an
annual report with the County Commissioners accounting for all
taxes collected and disbursed. This report shall be notarized
and the Commissioners at their discretion may require a certified
audit. This report shall be filed within 60 days after the end
of the fiscal or calendar year. All reports shall be open to the
public review at the courthouse and at a convenient location in
the area where taxes or fees are collected.
[271.] 9-112. EMERGENCY MEASURE.
This [subtitle] SUBTITLE, being enacted to meet an emergency
through the police power of the State, is hereby declared to be
immediately necessary for the preservation of the public peace,
health and safety and shall be liberally construed.
[272.] 9-113. SEVERABILITY.
[Should] IF any section[,] or part of a section of this
subtitle [be] held to be invalid for any reason, such holding
shall not be construed as affecting the validity of any remaining
section or part of a section of this subtitle, it being the
legislative intent that the remainder of this subtitle shall
stand, notwithstanding the invalidity of such section or part of
a section.
SUBTITLE 2. LIMITATIONS ON AUTHORITY TO TAX.
[12A.] 9-201. ADVERTISERS AND ADVERTISING TRANSACTIONS.
A political subdivision of this State [which has] THAT, at
any time, HAS the power to impose and collect a sales tax:
(1) [shall] MAY not thereby be construed to have the
power to impose[,] and [shall] MAY not impose[,] a sales tax on
advertising transactions or [upon] ON advertisers at a rate or
rates in excess of the rate or rates in a sales tax imposed
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