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CONTROLLER v. PLEASURE COVE

No. 17, September Term, 1993.

334 Md. 450 (1994)

639 A.2d 685

CONTROLLER, ANNE ARUNDEL COUNTY v. PLEASURE COVE YACHT CLUB, INC.

Court of Appeals of Maryland.

April 14, 1994.

Attorney(s) appearing for the Case

Kurt J. Fischer, Roger D. Redden (Roger D. Redden, Kurt J. Fischer, Piper & Marbury, all on brief), Baltimore, Judson P. Garrett, Jr., County Atty., on brief, Annapolis, for petitioner.

Robert J. Fuoco, Glen Burnie, for respondent.

Argued before MURPHY, C.J., ELDRIDGE, RODOWSKY, McAULIFFE, CHASANOW, KARWACKI and BELL, JJ.

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...

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