Ch. 56

2004 LAWS OF MARYLAND

(b) For employees in Garrett County: thirty-eight cents ($0.38).

(2) For each month or fraction of a month in respect of each employee
paying the tax and employed by said operator in Allegany and Garrett Counties, a tax
shall be imposed upon each operator as follows:

(a)     For operators in Allegany County: twenty-seven cents ($0.27).

(b)     For operators in Garrett County: thirty-eight cents ($0.38).

C. Collections and payment of tax; penalty for default. Such tax shall be due
and payable monthly to the Director of Finance of Allegany County and the
Supervisor of Tax Collection of Garrett County, respectively, in which the
mine is operated, and payable on or before the 25th day of the month next
succeeding the month for which such tax is payable. In order to secure the
effectual payments of such tax, each operator is authorized and required to
deduct and retain from the wages of each employee employed by him on his
payrolls in Allegany County the sum of twenty-seven cents ($0.27) and in
Garrett County the sum of thirty-eight cents ($0.38) per month or fraction
of a month if said employee is employed for less than a month. On or before
the 15th day of the month next succeeding the month for which such
deduction is made, each operator shall make a report of the number of
employees so employed, under oath, to the Director of Finance of Allegany
County or the Supervisor of Tax Collection of Garrett County where the
particular mine is located, and, on or before the 25th day of said succeeding
month, shall pay over unto the Director of Finance of Allegany County or
the Supervisor of Tax Collection of Garrett County, as the case may be, the
total amount so deducted and retained from the wages of the employees for
the preceding month, together with a like amount to be paid by the operator.
It shall be the duty of the County Commissioners of Allegany and Garrett
Counties, respectively, to enforce, by appropriate remedies, the collection
and payment of the tax hereby levied, and to all taxes in default, there shall
be added and collected interest at the rate of six percent (6%) per annum
from the date when due.]

[66-9.

A.      The Director of Finance of Allegany County and the Supervisor of Tax
Collection of Garrett County shall be legally liable to the respective Boards of County
Commissioners for the safe and proper custody of the moneys received by them under
this Article and shall hold the same in a separate fund to be known as "Miners and
Operators Co-Operative Relief Fund," and shall only draw upon said Fund as
provided by this Article.

B.      (1) The respective Boards of County Commissioners may award the
Director of Finance of Allegany County and the Supervisor of Tax Collection of
Garrett County, in compensation for their services hereunder, such amounts as
follows:

(a) For the Supervisor of Tax Collection in Garrett County, an
amount equal to two percent (2%) of the tax collected hereunder.

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