The Republican., 1935-09-19
Chapter No. 1873
A BILL ENTITLED

n bAl-A LSAN IL l4ISD
AN ACT to add new subtitle and seven
teen new sections to Article Sc of the
Annotated Code of Maryland 1929 Sup
plement, title Licenses" said new sub
title to be known as Emergency Gross
| Receipts Tax" and said new sections to be
| known as Sections TIA, 72-B, TIC, 72-D,
72-K, 72-L, 72-M. 72-N, 72-O, TIP and
| 72-Q, to follow Immediately after section
~ of said Article, providing for the levy
| and collection OF a tax for the privilege
| of engaging in the business of selling
tangible personal property at retail at the
rate of per cent. of the gross receipts
from such sales; providing for the ap-
preparation of the receipts from said tax
to the purposes of unemployment relief and
old age pensions providing the method and
manner of collecting said tax; and impos-
ing penalties for violations of the pro-
visions of this Act.
Section l. Be it enacted by the General
Assembly of Maryland, That 4 new subtitle
and seventeen new sections be and the same
are hereby added to Article Sc OF the An
notated Code of Maryland, 1929 Supplement,
title Licenses" said subtitle to read
Emergency Gross Receipts Tax" and said
new sections to be known as TIA, 72-B,
TIC, 72-D, TIE, 72-F, 72-G, 72-H, 72-1,
72J 72-K, 72-L, 72-M, 72-N, 72-O, TIP,
and 72-Q, to follow Immediately after Sec
ton 72 of said Article and to read as fol-
lows
Emergency Gross Receipts Tax
72-A. Definitions. The following words.
terms and phrases when used in this Act
shall have the meaning ascribed to them by
this Section except where the context clearly
indicates different meaning:
(a) Person" means any individual, firm
partnership, association, corporation. trus-
tee receiver, fiduciary any other group
or combination acting as a unit, and the
plural as well as the singular number.
(b) The word business" includes all ac-
tivities or acts engaged in caused to be
engaged in by any person with the object
of gain, profit. benefit advantage, either
direct or indirect. through the sale of goods
wares, merchandise or other tangible per-
sonal property to the ultimate consumer,
user customer or patron.
(c) The word sale" means any transfer
of the ownership or title of tangible personal
property to the consumer for use and not
for purposes of resale for a monetary con-
sideration. Transactions whereby title to
property is ultimately to pass and whether
such transactions are called leases sales or
by any other name, and whether the posses
tanned by the vendor, shall be deemed
Sales
I'D The word vendor" means any per-
son who engages in the business OF selling
at retail tangible personal property subject
to the tax imposed by this Act whether
such person is a manufacturer, producer,
wholesaler, jobber or retailer.
(e) The word price" means the price to
deductions on account of the cost of the
property sold, the cost of materials used,
losses any other expense whatsoever. In
the case of sales in which the consideration
is paid or to be paid partly in money and
partly in other tangible personal property,
the price shall be only that part paid and
to be paid in money.
(f) The word Comptroller" means the
Comptroller of the State of Maryland
(g) The word consumer" means the pur-
chaser at final sale or the user of any tan
gible personal property subject to the tax
imposed by this Act.
(h) The words tangible personal prop
erty'' shall not include gas, (artificial or
natura) electricity, water or steam
72-B For the privilege of engaging in
the business of selling tangible personal
property at retail, there is hereby imposed
upon every person engaging in such busi-
ness a license fee tax, in addition to all
other fees or taxes imposed by law, at the
rate of one per centum Of the gross receipts
of any such person, on or after April lst
1885. to and including March 3lst 1886
from the sale of all tangible personal prop
erty at retail in this State.
TIC. On or before the tenth day of
May, 1885, and the tenth day of each
calendar month thereafter, every vendor
who has made any sales at retail subject
to the tax hereby imposed during the pre-
ceding calendar month. shall make a return
to the Comptroller. stating the name of the
vendor, his, her or its address, and the
amount of the total Selllng price OF All IAN
gible personal property SO sold, and shall
pay the Comptroller the amount of the tax
herein imposed. Such return shall be made
on forms prescribed and furnished by the
Comptroller and shall contain such other in
formation as the Comptroller may reason
ably require The said returns need not be
under oath or affirmation, but any false state
ment contained in said returns shall be sub
ject to the penalties hereinafter provided.
It'd. The Comptroller, for good cause
aYfaDd thp time for filing
return required under this Act, on applica-
ton of the taxpayer. but such extension
of time shall not exceed thirty days. When
the time for filing any return is so extended
interest at the rate of percent per annum
from the time it was originally required to be
filed, until the time of payment shall be
added and paid.
TIE. (a) AS soon as practicable after
the return is filed, the Comptroller shall ex-
anime it and compute the tax. If the
amount paid exceeds the amount which
should have been paid. the excess shall be
refunded by the Comptroller or credited on
account of future taxes accruing from the
same taxpayer or his successor or assigns.
(b) If the amount found to be due ex-
ceeds the amount paid. the deficiency, to-
gether with interest thereon, at the rate of
| dne-haf of one per cent per month or
fraction of a month, from the time the tax
was due, shall be paid within ten days after
| notice and demand by the Comptroller. If
not so paid, penalty of per cent. shall be
added.
| (c) If any part of the deficiency is due
to negligence the part of the taxpayer,
| be added 5 per cent, thereof and interest at
the rate Of l per cent. per month or fraction
of month on TIE amount Of such deficiency