WILLIAM DONALD SCHAEFER, Governor

Ch. 2

(5) OBTAINED AT ADMISSION AND USED FOR THE COST OF
PRIZES OR AS MONEY WINNINGS DISTRIBUTED, AS PART OF ITS
OPERATION, BY A COMMERCIAL BINGO GAME IN ANNE ARUNDEL COUNTY.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
406(1) through (4), (6), and (7) and § 402(a)(2) and
(4), the first sentence of (d), and the exclusions in
(a)(3) and the second sentence of (b).

Subsection (a)(1) of this section is revised to
clarify that any action by a municipal corporation,
whether the imposition of the tax on even 1 activity
or the enactment of an exemption for even 1 activity,
precludes the imposition of the tax by the county
where the municipal corporation is located. Former
Art. 81, § 402(a)(4) could be read narrowly to
preempt imposition of the tax by a county only with
respect to a specific activity on which a municipal
corporation has imposed the tax. However, former §
402(a)(4) has long been construed, by the Retail Sales
Tax Division and by the counties and municipal
corporations, to effect preemption whenever a
municipal corporation acts in any manner with respect
to the admissions and amusement tax in its
jurisdiction.

In subsection (a)(1) of this section, the defined term
"admissions and amusement tax" is substituted for the
former reference to "a tax levied under subsections
(b) and (c) of" former § 402, for clarity and brevity.

In the introductory language of subsections (a)(2) and
(b)(2)(ii) of this section, the references to a "not
for profit" entity are substituted for the former
references to a "nonprofit" entity, for clarity.

In subsection (a)(2) of this section, the description
of a not for profit association is substituted for the
former cross-reference to the definition in former "§
406A of this article", for clarity.

In subsection (a)(3) of this section, the defined term
"sales and use tax" is substituted for the former
references to the "retail sales tax" and "the use
tax", for clarity, since the former separate tax
provisions are combined as a single tax under Title 11
of this article.

Also in subsection (a)(3) of this section, the former
reference to "the transaction or activity which
produces" gross receipts is deleted as surplusage.

- 91 -