WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

and one-half per centum (1 1/2%)] 1.5% of the gross tax to be
remitted by him to the Board of County Commissioners, to cover
his expense in the collection and remittance of the tax. However,
nothing in this subsection applies to any person who fails or
refuses to file his return with the Board of County Commissioners
within the time prescribed within this section.

(k) (i) The Board of County Commissioners in order to
protect the revenues to be obtained under this section may
require any person collecting the tax to file with the Board a
surety bond issued by a surety company authorized to do business
in this State and approved by the State Insurance Commissioner as
to solvency and responsibility, in such amount or amounts from
time to time as the Board of County Commissioners may fix to
secure the payment of the tax due or which may become due from
the person collecting the tax. If the Board determines that the
person is to file such a bond, the Board shall give notice to the
person to that effect specifying the amount of bond required.
The person collecting the tax shall file the bond within five (5)
days after receiving the notice unless within that period [he]
THE PERSON requests in writing a hearing before the Board, at
which hearing the necessity, propriety and amount of the bond
shall be determined by the Board of County Commissioners. This
determination is final and shall be complied with within fifteen
(15) days after the person collecting the tax receives notice
thereof.

(ii) In lieu of the bond required by paragraph (i) of
this subsection, securities approved by the Board of County
Commissioners or cash in such amount as the Board prescribes may
be deposited, which shall be kept in the custody of the Board.
The Board at any time without notice to the depositor of the
securities or cash may apply them to any tax due, and for that
purpose the securities may be sold by the Board at public or
private sale without notice to the depositor of the securities.

(L) THE PROCEDURES UNDER TITLE 9, SUBTITLE 7 OF ARTICLE 24
OF THE CODE APPLY TO THIS SECTION.

SECTION 10. AND BE IT FURTHER ENACTED, That this Act may
not be construed to revive any local laws that were repealed by
acts that limited the power of counties, municipal corporations,
special taxing districts, or any other political subdivisions to
impose or collect taxes, and the repeal of provisions of those
acts that expressly effected repeal of local laws does not, in
any manner, revive them.

SECTION 11. AND BE IT FURTHER ENACTED, That the revisor's
notes and catchlines contained in this Act are not law and may
not be considered to have been enacted as a part of this Act.

SECTION 12. AND BE IT FURTHER ENACTED, That nothing in this
Act affects the term of office of an appointed or elected member
of any department, board, commission, committee, agency, or other
unit. An individual who is a member of a unit on the effective

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