WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

402(e)(1) and (2), (a)(1) and the first sentence of
(b), as they related to taxable charges, and (a)(3)
and the second sentence of (b), except for the
references to excluded types of entertainment.

In item (1) of this subsection, the former references
to admission "by single ticket, season ticket[, or]
subscription" are deleted as surplusage.

Also in item (1) of this subsection, the former
references to "cover charges" and "a cover charge for
seats or tables at any roof garden, cabaret or other
similar place" are deleted as unnecessary in light of
the inclusion of any "charge" for admission to any
"place".

Also in item (1) of this subsection, the former
condition if "payment of the amount[s] entitles the
patron [thereof] to be present during any portion of
the performance" and the former limitations "where
there is furnished a performance" are deleted as
unnecessary in light of the right to attend all or
part of a performance implicit in the reference to a
"charge for ... admission".

In item (5) of this subsection, the word "nightclub"
is substituted for the former words "roof garden" and
"cabaret", for clarity.

Also in item (5) of this section, the former reference
to entertainment as being "afforded the members,
guests, or patrons" is deleted as surplusage.

Also in item (5) of this subsection, the former word
"food" is deleted as included in the word
"refreshments".

(C) PERSON.

"PERSON" INCLUDES:

(1)  THIS STATE OR A POLITICAL SUBDIVISION, UNIT, OR
INSTRUMENTALITY OF THIS STATE;

(2)  ANOTHER STATE OR A POLITICAL SUBDIVISION, UNIT,
OR INSTRUMENTALITY OF THAT STATE; AND

(3)  A UNIT OR INSTRUMENTALITY OF A POLITICAL
SUBDIVISION OF THIS STATE OR OF ANOTHER STATE.

REVISOR'S NOTE: This subsection is new language added to

clarify that, as used in this title, the word "person"

includes a governmental entity. While the current law

is silent on the status of these entities, historical

practice has been to include governmental entities as

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