Controller v. Pleasure Cove Yacht Club, Inc.

ELDRIDGE, Judge.

The dispositive issue in this case concerns the scope of Maryland Code (1957, 1990 Repl.Vol.), Art. 24, § 9-602, authorizing Anne Arundel County to tax “space rentals.”

I

Ch. 302 of the Acts of 1971 provided that “[t]he County Council for Anne Arundel is hereby empowered and authorized, by ordinance, enacted from time to time pursuant to its legislative procedure, to levy, impose, and collect a sales or use tax upon ... space rentals.” Although the statute has been amended several times, the pertinent part has remained essentially unchanged. In its present form, the statute…