[Adopted 6-13-1972 (Ch. 92 of the 1979 Code)]
The Town of Manchester, Maryland, in regular
meeting assembled on the 13th of June 1972, pursuant to the authority
granted in said Section 402(c), hereby levies an additional tax of $0.05 for each person
provided with an admission without charge or at reduced rates whenever
a charge for admissions is made to any other person not in excess
of $0.50; and a tax of $0.10 whenever a charge or admission to such
other persons is in excess of $0.50 but not in excess of $1; and a
tax of $0.15 whenever a charge for admission to such other persons
is in excess of $1. The tax levied by this section shall be collected
by the Comptroller.
Provided that the state levy on admissions and
amusements at the rate of 1/2 of 1% is eliminated as provided in House
Bill No. 31, Section 2, enacted by the 1972 General Assembly, the
tax imposed herein on the gross receipts shall be increased by the
rate equal to the reduction of the state by the Town of Manchester.
The Comptroller is hereby authorized and directed
to collect and pay over said tax as provided by Section 404.