Ch. 2

LAWS OF MARYLAND

NOTICE OF THE CHANGE AT LEAST 60 DAYS BEFORE THE EFFECTIVE DATE
OF THE CHANGE.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §§
403(a), (b), (c) and (d)(1) and 404(b) and, as they
related to tax rates, § 402(f)(1) and the first
sentence of (c).

In subsection (a)(1) of this section, the reference to
the rate "that a county or municipal corporation sets"
is added for clarity.

Also in subsection (a)(1) of this section, the former
reference to the receipts "of every person, firm or
corporation" is deleted as misleading. The former
reference preceded the phrase "subject to the tax"
and, therefore, could suggest that all of the gross
receipts of a particular person are subject to
taxation. Under §§ 4-103 and 4-104 of this subtitle,
some but not all of a person's gross receipts may be
subject to taxation.

In subsection (b) of this section, the defined term
"sales and use tax" is substituted for the former
words "Retail Sales Tax Act" and "Maryland 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 (b) of this section, the former
phrase "tickets to places of amusement" is deleted as
surplusage.

In subsection (c) of this section, the restriction
"may not ... collect the tax at a rate" is added to
provide expressly for instances when a county or
municipal corporation sets a tax rate that later is
automatically rolled back by the imposition of a tax
by the Stadium Authority.

Also in subsection (c) of this section, the references
to a "county or municipal corporation" are substituted
for the former reference to "the local legislative
body", for clarity.

In subsection (d) of this section, the former phrase
"for each type of taxable activity" is deleted as
surplusage.

In subsection (g) and the introductory language of
subsection (e) of this section, the former references
to "Baltimore City" are deleted as included in the
defined term "county".

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