COUNTY LOCAL LAWS

BY repealing and reenacting, with amendments,

Article 6

Section 7-406(a), (c), (d), (e)

Anne Arundel County Code (1985, as amended)

WHEREAS, Article 81, Section 411C of the Annotated Code of
Maryland first enacted by the General Assembly as Ch. 302, Acts
of 1971, authorizes the County Council of Anne Arundel County to
"levy, impose, and collect a sales or use tax upon...utilities
used by commercial and industrial businesses;" and

WHEREAS, pursuant to this enabling legislation, the County
Council first enacted an ordinance establishing a utilities tax
in 1971; including a tax on "...commercial and industrial
consumption of artificial or natural gas...delivered in Anne
Arundel County, Maryland, through pipes, wires or conduits;" and

WHEREAS, when this ordinance was enacted in 1971, gas could
only be purchased from a local utility for subsequent use in the
County, but since the enactment of this ordinance, federal policy
has changed such that gas may be purchased directly from an
out-of-state producer rather than solely from a local utility;
and

WHEREAS, when the gas tax ordinance was enacted in 1971, the
intent of the County Council was to establish a tax on use of gas
in the County, regardless of the source of the gas purchase, and
it is now the intent of the Council to clarify the applicability
of the gas tax to all use of gas in the County; now therefore,

Approved and Enacted January 8, 1988.

Bill No. 1-88

AN ORDINANCE concerning:

Public Safety - Display of Address

FOR the purpose of requiring that the owner of any improved
property post its address on or about the property in a certain
manner, providing for enforcement, and specifying penalties for
noncompliance.

BY adding

Article 18

Section 5-101, to be under the new title, "Title 5.

Miscellaneous Provisions"
Anne Arundel County Code (1985, as amended)

Approved and Enacted February 5, 1988.

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