PARRIS N. GLENDENING, Governor
Ch. 641
AND STORAGE AREAS, BEYOND A TOTAL OF 10,000 SQUARE FEET. THIS SIZE SHALL
BE DETERMINED WITHOUT REGARD TO THE TOTAL AREA AVAILABLE WITHIN THE
FOUR WALLS OF THE BUSINESS PREMISES.
(IV) THERE IS NO PRESUMPTION IN FAVOR OF OR WHICH
OTHERWISE REQUIRES THE BOARD TO APPROVE REQUESTS BY LICENSEES TO
EXPAND THE AMOUNT OF SPACE DEVOTED TO THE RETAIL SALE OF BEVERAGES
FOR OFF-SALE CONSUMPTION UP TO 10,000 SQUARE FEET UNLESS THE BOARD FINDS,
BASED UPON THE EVIDENCE PRESENTED TO THEM, THAT:
1. THE EXPANSION IS NECESSARY TO ACCOMMODATE THE
PUBLIC; AND
2. THE LICENSEE OTHERWISE CONTINUES TO MEET THE
CRITERIA FOR ISSUANCE OR TRANSFER OF A LICENSE AND WHATEVER OTHER
CONDITIONS ARE IMPOSED BY THE BOARD.
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
October 1, 1995.
Enacted May 30, 1995.
CHAPTER 641
(House Bill 695)
AN ACT concerning
Code Counties - Local Sales Tax on Food and Beverages
FOR the purpose of authorizing the county commissioners of a code home rule county to
impose a tax on the sale of certain food and beverages in a resort area in the county
for certain purposes; defining certain terms; requiring the county commissioners to
hold a hearing before imposing the tax; exempting from the tax the sale of certain
food and beverages; limiting the rate of the tax; imposing certain collection and
administrative requirements on vendors who make sales subject to the tax;
authorizing certain vendors to deduct a certain percentage of the gross tax collected
for the cost of collection and remittance of the tax; requiring the State Comptroller
to provide certain information to a county imposing the tax; providing for
distribution to a municipal corporation of the tax revenue attributable to sales in the
municipal corporation of the revenues derived from the tax; authorizing the county
commissioners to provide by law for imposition of interest and penalties for failure
to pay the tax as required and to provide for collection of unpaid tax, interest, or
penalties; and generally relating to authority for the county commissioners of a code
home rule county to impose a tax on the sale of certain food and beverages in a
resort area in the county for certain purposes.
BY adding to
Article 25B - Home Rule for Code Counties
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