ROBERT L. EHRLICH, JR., Governor

Ch. 425

(i) a sales tax or use tax that was in effect on January 1, 1971;
(ii) a tax on the sale or use of:

1.       fuels;

2.       utilities;

3.       space rentals; or

4.       any controlled dangerous substance, as defined in § 5-101
of the Criminal Law Article, unless the sale is made by a person who registers under
and complies with Title 5, Subtitle 3 of the Criminal Law Article; or

(iii) a tax imposed by a code county on the sale or use of food and
beverages authorized under Article 25B, § 13H of the Code.

(2) Paragraph (1) of this subsection may not be construed as conferring
authority to impose a sales and use tax.

11-104.

(E) THE RATE OF THE SUPPLEMENTAL SALES AND USE TAX HOTEL
SURCHARGE IMPOSED UNDER § 11-102(B) OF THIS SUBTITLE IS 2.5% OF THE TAXABLE
PRICE.

SECTION 2. 3. AND BE IT FURTHER ENACTED, That this Act shall take
effect June 1, 2004.

Approved May 11, 2004.

CHAPTER 425
(Senate Bill 188)

AN ACT concerning

State Government - Department of Disabilities

FOR the purpose of creating the Department of Disabilities as a principal
department of State government; providing for the qualifications, appointment,
powers, duties, and salary of the Secretary of Disabilities; providing for the
duties of the Department; requiring certain units of State government to provide
certain information to the Secretary and to develop, implement, and evaluate
certain plans; organizing the Maryland Advisory Commission on Disability
Policy Disabilities and the Disability Implementation Interagency Disabilities
Board under the Department; providing for the staffing, administration, and
duties of the Maryland Advisory Commission on Disability Policy and the
Disability Implementation Board; requiring the Secretary to review the State
Disabilities Plan; authorizing the Secretary to amend the State Disabilities
Plan; requiring the Secretary to adopt regulations to implement the State
Disabilities Plan; requiring the Department to report to the Governor and the

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