PARRIS N. GLENDENING, Governor                                 Ch. 641

(5) (6) "TAXABLE PRICE" HAS THE MEANING STATED IN § 11-101 OF
THE TAX - GENERAL ARTICLE.

(B)      (1) EXCEPT AS OTHERWISE PROVIDED IN THIS SECTION, THE COUNTY
COMMISSIONERS OF A CODE COUNTY, BY PUBLIC LOCAL LAW, MAY IMPOSE A TAX
ON THE SALE OF FOOD AND BEVERAGES IN A RESORT AREA IN THE COUNTY. FOR
THE SOLE PURPOSE OF PROVIDING REVENUES TO PAY THE PRINCIPAL AND INTEREST ON
BONDS ISSUED RELATING TO THE CONSTRUCTION, RECONSTRUCTION, REPAIR,
RENOVATION, OR EQUIPPING OF A CONVENTION CENTER FACILITY IN THE RESORT
AREA. THE TOTAL PRINCIPAL AMOUNT OF THE BONDS ISSUED BY THE LOCAL
GOVERNING BODY FOR THIS PURPOSE MAY NOT EXCEED $15,000,000.

(2) (I) BEFORE PASSING A PUBLIC LOCAL LAW IMPOSING A TAX
UNDER THIS SECTION OR ALTERING THE AMOUNT OF THE TAX, THE COUNTY
COMMISSIONERS SHALL HOLD A PUBLIC HEARING.

(II)     NOTICE OF THE HEARING SHALL BE PUBLISHED IN AT LEAST
ONE NEWSPAPER OF GENERAL CIRCULATION IN THE COUNTY NOT LESS THAN 3 OR
MORE THAN 14 DAYS BEFORE THE HEARING.

(III)    THE NOTICE SHALL STATE THE SUBJECT OF THE HEARING. AND
THE TIME AND PLACE THAT THE HEARING WILL OCCUR.

(C)     A TAX IMPOSED UNDER THIS SECTION DOES NOT APPLY TO:

. (1) A SALE OF FOOD THAT IS EXEMPT FROM THE STATE SALES AND USE
TAX UNDER § 11-206 OF THE TAX - GENERAL ARTICLE;

(2)      A SALE OF FOOD OR BEVERAGES FOR CONSUMPTION OFF THE
PREMISES IF SOLD BY A VENDOR THAT OPERATES A SUBSTANTIAL GROCERY OR
MARKET BUSINESS AT THE SAME LOCATION WHERE THE FOOD IS SOLD, EVEN IF
THE SALE IS SUBJECT TO THE STATE SALES AND USE TAX UNDER TITLE 11 OF THE
TAX - GENERAL ARTICLE; OR

(3)      A SALE OF FOOD OR BEVERAGES IN VENDING MACHINES.

(D)     A TAX IMPOSED UNDER THIS SECTION MAY NOT EXCEED 1% OF THE
TAXABLE PRICE OF A SALE OF FOOD AND BEVERAGES THAT ARE SUBJECT TO THE
TAX.

(E)     A TAX IMPOSED UNDER THIS SECTION SHALL BE:

(1)      COLLECTED FROM THE BUYER ON BEHALF OF THE COUNTY BY THE
VENDOR WHO MAKES A SALE THAT IS SUBJECT TO THE TAX; AND

(2)      HELD IN TRUST BY THE VENDOR FOR THE COUNTY.

(F)      (1) A VENDOR REQUIRED TO COLLECT A TAX IMPOSED UNDER THIS
SECTION SHALL FILE A RETURN WITH THE COUNTY ON OR BEFORE THE 21ST DAY
OF EACH MONTH.

(2) A RETURN REQUIRED UNDER THIS SECTION:

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