WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
402(g), (a)(1), as it authorized a county to impose
the tax, the first sentence of (b), as it authorized a
municipal corporation to impose the tax, the first
sentence of (c), as it related to tax imposition, and
the introductory language of (e) and (f)(1).

In subsections (a)(1), (b)(1), and (c)(1)     of this

section, the former references to the gross   receipts

"of every person, firm[,] or corporation" are    deleted
as surplusage.

In subsections (a)(2) and (b)(2) of this section, the
former reference to a "July 1, 1972" effective date is
deleted as obsolete.

In the introductory language of subsection (b) of this
section, the reference to an "ordinance" is added for
clarity in light of the reference to municipal
corporations.

In subsection (b) of this section, the term "municipal
corporation" is substituted for the former references
to an "incorporated city or town", for clarity.

Defined terms: "Admissions and amusement

charge" § 4-101
"County" § 1-101 "Stadium Authority" § 4-101

4-103. LIMITATIONS ON AUTHORIZATION TO TAX.

(A) COUNTIES.

THE ADMISSIONS AND AMUSEMENT TAX MAY NOT BE IMPOSED BY:

(1)  A COUNTY ON GROSS RECEIPTS DERIVED FROM ANY
SOURCE WITHIN A MUNICIPAL CORPORATION LOCATED IN THAT COUNTY, IF
THE MUNICIPAL CORPORATION IMPOSES AN ADMISSIONS AND AMUSEMENT TAX
ON ANY GROSS RECEIPTS OR SPECIFICALLY EXEMPTS ANY GROSS RECEIPTS
FROM THE ADMISSIONS AND AMUSEMENT TAX;

(2)  BALTIMORE COUNTY ON GROSS RECEIPTS OF A NOT FOR
PROFIT COMMUNITY ASSOCIATION THAT IS ORGANIZED TO PROMOTE THE
GENERAL WELFARE OF THE COMMUNITY THAT THE ASSOCIATION SERVES AND
THE NET EARNINGS OF WHICH DO NOT INURE TO THE BENEFIT OF ANY
STOCKHOLDER OR MEMBER OF THE ASSOCIATION;

(3)  CALVERT COUNTY ON GROSS RECEIPTS THAT ARE SUBJECT
TO THE SALES AND USE TAX; AND

(4)  WASHINGTON COUNTY ON GROSS RECEIPTS FROM AN
AMUSEMENT DEVICE THAT IS SUBJECT TO THE LICENSE AND PERMIT
REQUIREMENTS OF ARTICLE 56, § 20C OF THE CODE.

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