WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

generally [upon] ON other business transactions or [upon] other
businesses by the [political] subdivision; and [the political
subdivision]

(2) [shall] MAY not impose a sales tax on advertising
transactions or [upon] ON advertisers except as part of the
imposition of a sales tax generally [upon] ON business
transactions and businesses in the [political] subdivision.

[12B.] 9-202. ADVERTISING SPACE AND TIME.

A political subdivision of this State [which has] THAT, at
any time, HAS the power to impose and collect a gross receipts
tax [shall] MAY not thereby be construed to have the power to
impose[,] and [shall] MAY not impose[,] a gross receipts tax
[upon] ON the gross receipts of any person [or other legal entity
which] THAT are received from A SALE OF:

(1)   [Each and every sale of] space USED FOR
ADVERTISING:

(I)  in any [and all] newspapers, magazines,
periodicals, programs, [directories] DIRECTORIES, and other
printed matter published in this [State] STATE; or

(II)   [upon] ON any billboard, structure,
[vehicle] VEHICLE, or airborne device located in this State
[which space is used for advertising.]; OR

(2)  [Each and every sale of] time USED FOR
ADVERTISING on or in connection with any radio or television
broadcast originating in this State [which time is used for
advertising].

SUBTITLE 4. MOBILE HOME AND TRAILER PARK TAXES.

[12C] 9-401. TAX AUTHORIZED.

(A) AUTHORIZATION.

[The board . of county commissioners or county council of
every] A county [of this State and the mayor and council, by
whatever name known, of every] OR municipal corporation [in this
State (including Baltimore City)] MAY IMPOSE, by resolution or
ordinance [enacted under its usual procedure may provide for], a
tax [upon any sum] ON THE AMOUNT paid for:

(1)   [the] THE rental, leasing, or use of any space,
facilities, or accommodations in[, or for] A TRAILER PARK OR
MOBILE HOME COURT OR PARK; OR

(2)   [the] THE providing of any services by [such] A
trailer [parks] PARK or mobile home [courts] COURT or [parks,]
PARK.

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