The Republican. [volume] (Oakland, Md.) 1877-current, 1935-09-19
Chapter No. 500
A BILL ENTITLED

AN ACT to add two new sections to Article
Sc of the Annotated Code of Maryland
(l929 Supplement-, title Licenses" sub
title Emergency Gross Receipts Tax" as
said subtitle was enacted by Chapter 1873
of the Acts of 1855. said new sections to
be known as Section 72CC and 72CCC
and to follow Immediately after Section
TIC of said Article for the purpose of in
creasing the fee for registering the title
to motor vehicles and authorizing regis
tered motor vehicle dealers to deduct from
their gross sales. before the payment of
the one per cent. gross receipts tax, the
amount of gross sales motor vehicles.
Section l. Be it enacted by the General
Assembly of Maryland, That 2 new sections
be and are hereby added to Article Sc of the
Annotated Code of Maryland 1929 Supple
ment), title Licenses" subtitle Elmer
gency Gross Receipt Tax" as said subtitle
was enacted by Chapter 1888 of the Acts of
1888, said new sections to be known as
Sections 72CC and 72CCC to follow imme-
diately after Section TIC of said Article, and
to read as follows:
72CC. In addition to the charges pre-
scribed by Sections 202 and 2O3A of Article
56 of the Code of Public General Laws of
MarylGnd 1929 SUPPLEMENT-, for the issu-
ance of an original certificate of title there
is hereby imposed. and the Commissioner of
Motor Vehicles shall collect tax upon the
issuance of such certificate of title at the
rate OF one per centum of the fair market
value OF every motor vehicle for which
certificate of title is applied for and issued.
The Commissioner of Motor Vehicles shall
require every applicant to supply such in
formation as he may deem necessary Us to
the time of purchase, the purchase price
and other information relative to the deter
minatidn of the fair market value The
Commissioner of Motor Vehicles shall remit
all sums collected under the provisions of
this section to the State Comptroller, who
shall pay the into special account
in the general treasury. to be known as
the State Emergency Relief Fund" and
disburse the same for the purposes and in
the manner provided in the succeeding sec
tons of this Act
72CCC. Registered motor vehicle dealers
in making their reports and returns to the
State Comptroller for the purpose of pay
ing the gross receipt tax imposed by Sec
ton 72CC. shall be permitted to deduct all
gross sales of motor vehicles from their
total gross sales and shall pay the said Comp
of their gross sales.
Sec. 2. Be it further enacted, That should
this act or any section of this act be held
to be invalid for any reason, such holding
shall not be construed as effecting the
validity of chapter 1888 of the acts of 1885
commonly known as the Emergency Gross
Receipts Tax, it being the Legislative intent
that said act known as the Emergency Gross
Receipts Tax shall stand, Notwithstanding
the lnvalidity of any section part of a
section or any part of this act.
Sec. g. And be it further enacted, That
this Act is hereby declared to be an en-
Urgency law and necessary for the immedi-
ate preservation of the public heath and
safety, and having been passed upon by a
yea and nay vote, supported by three-ffths
of all the members elected to each of the
two Houses of the General Assembly, the
same shall take effect from the date of its
passage.
Approved April 4, 1885.