Pursuant to the authority granted in Article 81, § 402(c),
of the Annotated Code of Maryland, there is hereby levied an additional tax
of $0.05 for each person provided with an admission without charge or at reduced
rates whenever a charge for admission is made to any other person not in excess
of $0.50; and a tax of $0.10 whenever a charge for 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 person is in excess of $1.
The tax levied under this chapter shall be collected by the Comptroller,
and the Comptroller be and is hereby authorized and directed to collect and
pay over said tax as provided by § 404 of Article 81 of the Annotated
Code of Maryland.
The exemptions provided in § 406 et seq. of Article 81 of
the Annotated Code of Maryland, as the same may be amended from time to time,
shall apply hereto.