Ch. 629                                    1997 LAWS OF MARYLAND

(k) "Taxable service" means;

(9) credit reporting; [ or]

(10) a security service; including:

(i) a detective, guard, or armored car service; and

(ii) a security systems service[.]: OR

(11) INTERNET ACCESS SERVICE BY WHICH A CONNECTION IS PROVIDED
BETWEEN A COMPUTER AND THE INTERNET.

Article - Tax - Property

1-101.

(u) (1) "Operating property" means any property used to operate a railroad or
public utility.

(2)     "Operating property" includes operating real property and operating
personal property.

(3)     "Operating real property" includes any real property used to operate a
railroad or public utility.

(4)     "Operating land" means any land used to operate a railroad or public
utility.

(5)     (I) "Operating personal property" includes any property, other than
real property, used to operate a railroad or public utility.

(II) FOR A PUBLIC UTILITY THAT IS A TELECOMMUNICATIONS
PROVIDER, "OPERATING PERSONAL PROPERTY" INCLUDES THE CABLES, LINES,
POLES, AND TOWERS USED TO PROVIDE TELECOMMUNICATIONS SERVICES.

SECTION 2. AND BE IT FURTHER ENACTED, That the Laws of Maryland
read as follows:

Article—Tax—General

11-101.

(k) "Taxable service" means;

(1) fabrication, printing, or production of tangible personal property by
special order;

(2) commercial cleaning or laundering of textiles for a buyer who is engaged
in a business that requires the recurring service of commercial cleaning or laundering of
the textiles;

(3) cleaning of a commercial or industrial building;

[(4) cellular telephone or other mobile telecommunications service;]

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