Worcester Democrat and the ledger-enterprise. (Pocomoke City, Md.) 1921-1953, 1935-09-13
PUBLIC GENERAL LAWS
CHAPTER No. 26

1929 Supplement-, title Licenses" SUBJ
title Motor Vehicles" sub-head Gasoline
SECTION /. Be it enacted BY the General
Assembly Of Maryland, That Section 2l9 Of
Article &c of Bagby's Annotated Code OF
Maryland 1929 SUPPLEMENT-, title "Licen-
ses," subtitle Motor Vehicles" sub-head
"Gasoline Tax" be and the same is hereby
repealed and re-enacted with Amendments
to read as follows:
219. Any person, firm or corporation who
shall buy or use any motor vehicle fuel az
defined in this subtitle for the purpose Of
operating propelling stationary gas en-
eines, tractors used for agricultural pur-
poses, motor boats, air planes or air craft.
or who shall purchase or use any of such
fuel for cleaning or dyeing or other COM
mercial use Of the same. except in motor
vehicles operated or intended to be operated
in whole or in part upon any OF the public
highways Of the State of Maryland. on
which motor fuel the tax imposed by this
subtitle shall have been paid, shall be re-
imbursed and repaid the amount OF such tax
paid by him upon presenting to the Comp.
troller q statement accompanied by the
original invoices showing such purchase.
which statement shall set forth the total
amount Of such fuel SO purchased and used
BY such consumer, other than in motor We
hicles operated or intended to be operated
upon any of the public highways OF the
State Of Maryland, and said Comptroller
upon the presentation Of such statement and
such consumer from the taxes collected on
motor vehicle fuels the said taxes paid on
fuels purchased or used other than for motor
vehicles as aforesaid; provided. that appli.
cations for refunds as provided herein must
be filed with the Comptroller within ninety
(90) days from the date Of purchase or
invoice.
ercency law and necessary for the immedi.
ate preservation Of the public health and
safety, and having been passed by yea ana
nay vote. supported by tMee-hfths OF all
the members elected to each OF the two
Houses Of the General Assembly, the same
shall take effect from the date OF Ito
passage.
Approved March 25. 1885.
CHAPTER No. 1873
A BILL ENTITLED
AN ACT to add new subtitle and seven
teen new sections to Article 66 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 IRA, 72-B. TIC,
It'd, TIE, TIFF, 72-G, 72-H, 72-I, 72-Js
Tx, 72-L. Tim, TIN. 72-o, TIP and
72-Q, to follow Immediately after Section
72 Of said Article. providing for the levy
and collection Of tax for the privilege
of engaging in the business of selling
tangible personal property at retail at
the rate OF 10 OF the gross receipts from
such sales; providing for the appropNa-
ton 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 1. Be It enacted By the General
Assembly of Maryland That a 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 new subtitle to read
new sections to be known as TIA. 72-B.
TIC. IT'D. TIE. TIFF. TAG. 72-H. 72-1,
72-J, Tx, TIL. Tim, TIN, 72-O, TIP.
and 72-Q, to follow Immediately after Sec
ton IL Of said Article and to read as
follows:
EMERGENCY Gross RECEIPTS TAX
TIA. DEFINITIONS. The following words,
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 or any other group
or combination acting unit, and the
plural as well as the singular number.
(b) The word business" includes all
activities or acts engaged in or caused to be
engaged in by any person with the object
of gain, profit, benefit or 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 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
sion is delivered to the purchaser or is re-
tanned by the vendor, shall be deemed
''sales."
(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 q manufacturer, producer,
wholesaler, jobber or retailer.
(e) The word price means the price to
the ultimate consumer or user without any
deductions on account of the cost OF the
property sold, the cost of materials used,
losses or 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
purchaser at final sale or the user OF any
tangible personal property subject to the
tax imposed by this Act.
(h) The words tangible personal prop
erty" shall not include gas, (artificial or
NATURALLY electricity, water or steam.
72.B For the privilege of engaging IN
the business of selling tangible persona!
property at retail, there is hereby imposed
upon every person engaging in such bust:
ness license fee or 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 31st. 1885,
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 on the tenth day of each
who has made any sales at retail subject
to the tax hereby imposed during the pre-
eeding calendar month, shall make return
to the Comptroller, stating the name OF the
vendor, his, her or its address, and the
amount of the total selling price OF all
tangible 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 Animation, but any false state
ment contained in said returns shall be
subject to the penalties hereinafter provided.
It'd. The Comptroller, for good cause
shown, may extend the time for filing any
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 $50 per annunn. from
the time it was originally required to be
filed, until the time of payment shall be
added and paid.