Villa Nova Night Club, Inc. v. Comptroller of Treasury

Chap. 161, § 2 of the Laws of 1969, effective 1 June-1969, amended Maryland Code (1957, 1965 Repl. VoL, 1969 Supp.) Art. 81, § 402 and increased from one-half of one percent to four and one-half percent the tax on the gross receipts of “every person, firm or corporation derived from the amounts charged for * * * admission, cover charge for seats or tables, refreshment, service or merchandise at any roof garden, cabaret or other similar place where there is furnished a public performance when payment of such amounts entitles the patron thereof to be present during any portion of such…