WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

(1)  fuels and utilities used by commercial and
industrial businesses; [residential]

(2)  RESIDENTIAL, commercial, and industrial telephone
service; and [space]

(3)  SPACE rentals.

(B) REVENUE DISTRIBUTIONS.

(1) [(2)] Except as provided in paragraph [(3)] (2)
of this subsection, any revenues collected under the authority of
this section within the boundaries of the City of Annapolis shall
be allocated and distributed in equal amounts to the City of
Annapolis and to Anne Arundel County.

[(3)] (2) Any revenue generated within the boundaries
of the City of Annapolis from the tax on space rentals, including
the tax on the docking or storage of boats and the room or
building rental tax for transients, shall be collected and
retained by the City of Annapolis.

[411-I.] 9-603. PRINCE GEORGE'S COUNTY TAX.

(a)  Except as provided in subsection (b) of this section,
the County Council for Prince George's County MAY IMPOSE, by
ordinance [may impose, levy], and collect a sales or use tax on
any form of energy or fuel used [or consumed] in Prince George's
County.

(b)  This section does not apply to:

(1)  Motor vehicle fuels; or

(2)  Fuels used in the production of other forms of
energy that are subject to this tax.

(c)  The County Council shall provide for the refund of the
tax imposed under this section to persons who are eligible for a
tax credit under § 9-102 or § 9-104 of the Tax - Property Article
or for weatherization or energy assistance from the State.

(d)  (1) Except as provided in paragraph (3) of this
subsection, the tax imposed under this section shall [be] BE:

(I)  either a percentage of the net energy or
fuel bill or an amount per unit of fuel or energy[, and shall
be:];

(II)  [(i)] Itemized on the bill; and

(III)  [(ii)] Collected by the vendor on behalf
of the county.

(2) Except as provided in paragraph (3) of this
subsection, the tax imposed under this section:

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