Ch. 2

LAWS OF MARYLAND

transported. The fee for such identification shall be $2 for each
vehicle. (7) The fee for a national family wine exhibition
permit is $50. [Provided, however, whenever the Comptroller finds
as a fact that a jurisdiction outside of the State of Maryland
exacts a tax, assessment, impost, or other charge or restriction,
in connection with the solicitation, sale and distribution of
alcoholic beverages consigned to such jurisdiction from a
Maryland license or permit holder, that is in excess of such tax,
assessment, impost, or other charge or restriction exacted of
persons within such jurisdiction, in connection with the
solicitation, sale and distribution of alcoholic beverages
consigned to such jurisdiction from a license or permit holder
other than a Maryland license or permit holder and that such
greater tax, assessment, impost, or other charge or restriction
in fact discriminates against a Maryland license or permit
holder, then the Comptroller shall impose on the seller a similar
or like tax, assessment, impost or other charge or restriction
for the privilege of soliciting sales of alcoholic beverages
and/or consigning alcoholic beverages from such jurisdiction to
persons in the State of Maryland. Provided, however, the
retaliatory provisions of this section affecting distillers shall
not apply to any person who has a distillery plant in any other
state or states, if such person has a distillery plant in this
State.] (8) The fee for the nonresident storage permit is $500.

REVISOR'S NOTE: Ch. ___, Acts of 1988, which enacted the

Tax - General Article, also amended subsection (b) of
this section to delete the former second and third
sentences of subsection (b)(7).

Those former sentences now appear as TG §§ 5-102(b)
and 5-105(e).

137.

(a) [In addition to the Maryland tax on beer there shall be
levied and collected on all beer sold or delivered into Garrett
County a tax of 2 cents for each 12-ounce container or less and 5
1/3 cents for each container in excess of 12 ounces but not in
excess of 32 ounces, and 6 cents per gallon or fraction for each
container in excess of 32 ounces, which additional tax shall be
paid to the liquor control board of Garrett County for the
general use of the county before any beer shall be delivered into
Garrett County. The payment of this tax shall be by a method
other than the use of tax-paid crowns or stamps to be approved by
the liquor control board of Garrett County. In order] IN GARRETT
COUNTY, to sell draft beer, any establishment regularly licensed
to sell beer shall obtain a special license from the liquor
control board of Garrett County and the fee for the license is
$75. The issuing fee for new licenses, in addition to the annual
fee, is $75.

REVISOR'S NOTE: Ch. ___, Acts of 1988, which enacted the

Tax - General Article, also amended subsection (a) of
this section to delete the former first and second
sentences and to make stylistic changes.

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