4 LAWS OF MARYLAND. [CH. 1

exercise said power within the limits of said City as 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 sub-section; and from time to time
to grant exemptions and to modify or repeal existing or
future exemptions; provided that the powers granted to the
City by this sub-section shall be exercised only by ordinance
introduced not earlier than September 1st in any year, to
become effective on January 1st of the next ensuing year.

SEC. 2. And be it further enacted, That the Mayor and City
Council of Baltimore shall not have the power to impose any
tax upon intangible personal property or upon the subject
matter of Secs. 242 to 261 of Article 56 of the Code of Public
General Laws of Maryland (gasoline tax); Section 74 of
Article 66 1/2 (motor vehicle registration); Section 25A of
Article 66 1/2 (titling tax); Section 293, 294 of Article 56 and
Section 218 of Article 81 (motor vehicle taxation); Section
7(32) of Article 81 (Class A and Class D. Motor Vehicles);
Sections 222 to 258 of Article 81 (tax on incomes);
Article 78B (horseracing and pari-mutuel betting); Sec-
tions 141 and 143 of Article 81 (bonus tax); Sections
144 to 147 of Article 81 (tax on franchise to be a
corporation); Section 5 of Article 23 (recording corporate
papers); Section 94 of Article 81 (deposits of savings banks);
Sections 101 to 103F of Article 81 (insurance premiums);
Sections 109 to 140 of Article 81 (inheritances); Article 62A
(estate tax); or Section 104 of Article 81 (tax on commissions
of executors and administrators); but the limitations herein
shall not. apply to any tax levied or imposed upon the gross
receipts of any person, association or corporation other than
the gross receipts of corporations taxed under Section 95 of
Article 81 of the Code, savings banks, insurance companies,
safe deposit and trust companies, and the gross receipts of a
person, association or corporation conducting race meetings;
provided, however, that Baltimore City, in taxing the re-
ceipts from motor vehicle operations, may only tax receipts
from operations of motor vehicles having a permit or per-
mits from the Public Service Commission of Maryland au-
thorizing both the taking on and discharging of passengers
at more than one point within Baltimore City and/or the
transportation of passengers between two or more points
within said City.

SEC. 3. And be it further enacted, That subject to the limi-
tations herein provided, the powers herein granted to the
Mayor and City Council of Baltimore shall be in addition to
any powers which it now has and nothing herein shall be
construed in any way to impair or diminish the powers now
possessed by the City; and the collection of any tax or taxes
heretofore imposed under the authority of Chapter 1 of the