WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

In the introductory language of subsection (e) of this
section, the former words "legislative body" are
deleted as surplusage.

In subsection (e)(1) of this section, the defined term
"admissions and amusement charges" is substituted for
the former reference to "types of activities defined
under § 402", for clarity.

In subsection (g) of this section, the clause "a class
to which a rate applies" is substituted for the former
words "type of activity to be taxed", for clarity and
conformity to subsection (e) of this section.

Also in subsection (g) of this section, the former
reference to "proper officials" is deleted as
surplusage.

Also in subsection (g) of this section, the former
reference to the "date on which the taxes ... are to
be collected by the Comptroller" is deleted to avoid
the inference that the tax is collected on the date
the changed rate becomes effective.

Former Art. 81, § 403(d)(4), which required the
Stadium Authority to classify "the types of taxable
activities at Authority facilities", is deleted as
surplusage since the former provision did not specify
any criteria by which classes are to be established
and, therefore, added nothing to the discretion
conferred under former Art. 81, § 403(b) -- now
subsection (e) of this section.

As to subsection (d) of this section, the
authorization for a municipal corporation to set rates
that differ from county rates is not inconsistent with
§ 4-103(a)(1) of this subtitle, which prohibits a
county from taxing the gross receipts from admissions
and amusement charges in a municipal corporation that
imposes a tax, since the county still may tax gross
receipts derived from sources outside the municipal
corporation.

Defined terms: "Admissions and amusement tax" § 1-101
"Admissions and amusement charge" § 4-101
"Comptroller" § 1-101 "County" § 1-101
"Sales and use tax" § 1-101
"Stadium Authority" § 4-101

SUBTITLE 2. RETURNS AND RECORDS.

4-201. RETURN REQUIRED.

A PERSON SHALL COMPLETE AND FILE WITH THE COMPTROLLER THE
ADMISSIONS AND AMUSEMENT TAX RETURN:

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