As used in this article, the following terms
shall have the meanings indicated:
ROOF GARDEN or OTHER SIMILAR PLACE
Includes any room in any hotel, restaurant, hall or other
place where music or dancing privileges or other entertainment, except
mechanical music, radio or television, alone, and where no dancing
is permitted, is afforded the members, guests or patrons in connection
with the serving or selling of food, refreshments or merchandise.
This tax is to be in addition to the 1/2% levied under § 402 by the state.
The Comptroller be and is hereby authorized
and directed to collect and pay over said tax as provided by § 404.
The Comptroller of the State of Maryland shall
be advised of the adoption of this article.