WILLIAM DONALD SCHAEFER, Governor Ch. 171

total water bill for each property. For any property connected
to a sewerage system but not to a water system, the sewer service
charge may be fixed on a flat rate basis which may vary depending
on the number of occupants of a premises, the type of use or the
number of fixtures on the premises connected to the sewerage
system, or the sewer service charge may be calculated in
accordance with the volume of sewage discharged by any premises
as measured by a meter installed on the sewer connection by, and
at the expense of, the Commission. In the schedule, the
Commission may also provide equitable surcharges for industrial
or chemical wastes discharged into a sewerage system which
require special treatment different from the normal process of
digesting organic wastes. The Commission may also include in the
schedule special rates for charitable, religious or public
institutions in the same manner and to the same extent as
provided in Section 6-801 for water service charges. [All sewer
service charges shall be added to and form a part of the water
bills of all properties connected both to a water system and to a
sewerage system.] Sewer service charges shall be collectible and
enforceable in the same manner and to the same extent as is
provided for water service charges by Section 6-801. Separate
bills for sewer service charges shall be sent separately to all
properties connected to a sewerage system only. The provisions
of Section 6-801 with respect to the collection and enforcement
of water bills apply to separate bills for sewer service charges,
except for the provision with respect to the discontinuance of
service in the event of delinquency.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1989.

Approved May 5, 1989.

CHAPTER 171

(House Bill 215)

AN ACT concerning

Income Tax - Separate Accounting - Corporations

FOR the purpose of requiring corporations that use a certain
accounting method to compute income and deductions solely
allocable to Maryland when determining Maryland taxable
income; providing for the application of this Act; and
generally relating to the corporate income tax.

BY repealing and reenacting, with amendments,

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