Ch. 665                                    1996 LAWS OF MARYLAND

Public General or Public Local Laws of the State of Maryland; and in particular, without
limitation upon the foregoing, shall have power by ordinance, or such other method as may be
provided for in its Charter, subject to the provisions of said Constitution and Public General
Laws:

(40)

(a) To have and exercise, within the limits of Baltimore City, in addition to any and all
taxing powers heretofore granted by the General Assembly of Maryland to the Mayor and City
Council of Baltimore, the power to tax to the same extent as the State of Maryland has or
could exercise said power within the limits of Baltimore City as a part of its general taxing
power; and to provide by ordinance for the imposition, assessment, levy and collection of any
tax or taxes authorized by this subsection; and from time to time to grant exemptions and to
modify or repeal existing or future exemptions, provided, however, that any tax on distilled
spirits shall not exceed $.50 per wine gallon of 100 proof or less and any tax on alcoholic
beverages imposed under the authority of this section shall expire as of December 31, 1955, but
nothing in this section shall be construed to prevent the collection of taxes imposed on
alcoholic beverages after said date if said taxes are due and payable on or before December 31,
1955.

(E) NOTWITHSTANDING SUBSECTION (A) OF THIS SECTION, FOR FISCAL YEAR
1997, THE RATE OF ANT HOTEL ROOM TAX IMPOSED BY THE MAYOR AND CITY COUNCIL
OF BALTIMORE MAY NOT EXCEED 7.5%.

SECTION 2. AND BE IT FURTHER ENACTED, That, notwithstanding Article
24, §§ 9-304 and 9-318 of the Annotated Code of Maryland:

(1)     for Fiscal Year 1997, the rate of the hotel tax imposed in Washington
County shall be 3.5%;

(2)     the additional revenue collected as a result of the increase in the tax rate
under paragraph (1) of this section of this Act shall be distributed to the City of
Hagerstown to be used for advertising and marketing expenses for promoting Civil War
tourism in the Washington County area; and

(3)     the Board of County Commissioners of Washington County shall include
in the county's budget for Fiscal Year 1998 an appropriation to, the
Hagerstown/Washington County Convention and Visitors Bureau of shall expend at least
$55,000, for the purpose of continuing the funding for advertising and marketing expenses
for promoting Civil War tourism; and

(4)    on or before October 1, 1996 January 1, 1997, the

Hagerstown/Washington County Convention and Visitors Bureau shall submit a written
report to the Washington County House and Senate Delegations on its plans for the
reorganization and restructuring of its focus and duties, including information on its
proposed use of funds for advertising and marketing expenses.

SECTION 3. AND BE IT FURTHER ENACTED, That this Act shall take effect
July 1, 1996.

Approved May 23, 1996.

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