11-1B-01.
(A) IN THIS SUBTITLE THE FOLLOWING WORDS HAVE THE MEANINGS INDICATED.
(B) "AMMUNITION DEALER" MEANS ANY PERSON ENGAGED IN THE BUSINESS OF SELLING AMMUNITION AT WHOLESALE OR RETAIL.
(C) "AMMUNITION TAX" MEANS THE TAX IMPOSED UNDER THIS SUBTITLE.
(D) "ANTIPERSONNEL AMMUNITION" MEANS:
(1) ANY JACKETED, HOLLOW POINT PROJECTILE THAT MAY BE USED IN A HANDGUN, THE JACKET OF WHICH IS DESIGNED TO PRODUCE, ON IMPACT, EVENLY SPACED SHARP OR BARB-LIKE PROJECTIONS THAT EXTEND BEYOND THE DIAMETER OF THE UNFIRED PROJECTILE, INCLUDING AMMUNITION OR BULLETS KNOWN AS BLACK TALON OR STARFIRE; OR
(2) ANY CARTRIDGE WITH A PROJECTILE MEASURING 0.500 INCH OR GREATER IN DIAMETER THAT MAY BE USED IN A HANDGUN.
11-1B-02.
IN ADDITION TO THE TAX IMPOSED UNDER § 11-102 OF THIS TITLE, A TAX IS IMPOSED ON:
(1) A RETAIL SALE OF AMMUNITION IN THE STATE; AND
(2) A USE OF AMMUNITION IN THE STATE.
11-1B-03.
(A) A REBUTTABLE PRESUMPTION EXISTS THAT ANY SALE OF AMMUNITION IN THE STATE IS SUBJECT TO THE AMMUNITION TAX IMPOSED UNDER THIS SUBTITLE.
(B) THE PERSON REQUIRED TO PAY THE AMMUNITION TAX HAS THE BURDEN OF PROVING THAT A SALE OF AMMUNITION IN THE STATE IS NOT SUBJECT TO THE AMMUNITION TAX.
(C) (1) THE EXEMPTIONS UNDER SUBTITLE 2 OF THIS TITLE DO NOT APPLY TO THE AMMUNITION TAX.
(2) THE AMMUNITION TAX DOES NOT APPLY TO A SALE OF AMMUNITION TO A POLICE FORCE OR OTHER AGENCY OF THE UNITED STATES, ANY STATE, OR A POLITICAL SUBDIVISION OF ANY STATE.
11-1B-04.
THE AMMUNITION TAX RATE IS:
(1) 50 CENTS PER ROUND OF AMMUNITION FOR AMMUNITION OTHER THAN ANTIPERSONNEL AMMUNITION; AND
(2) $5 PER ROUND OF AMMUNITION FOR ANTIPERSONNEL AMMUNITION.
11-1B-05.
(A) THE PROVISIONS OF § 11-105 OF THIS TITLE DO NOT APPLY TO THE AMMUNITION TAX.
(B) A PERSON WHO TIMELY FILES AN AMMUNITION TAX RETURN IS ALLOWED, FOR THE EXPENSE OF COLLECTING AND PAYING THE TAX, A CREDIT EQUAL TO 0.5% OF THE GROSS AMOUNT OF AMMUNITION TAX THAT THE PERSON IS TO PAY TO THE COMPTROLLER.
11-501.
(C) (1) A BUYER WHO FAILS TO PAY TO THE VENDOR THE AMMUNITION TAX ON A PURCHASE OR USE SUBJECT TO THE TAX AS REQUIRED UNDER § 11-403 OF THIS TITLE SHALL COMPLETE AND FILE WITH THE COMPTROLLER AN AMMUNITION TAX RETURN ON OR BEFORE THE 21ST DAY OF THE MONTH THAT FOLLOWS THE MONTH IN WHICH THE BUYER MAKES THAT PURCHASE OR USE.
(2) A RETURN FILED BY A BUYER UNDER THIS SUBSECTION SHALL STATE SEPARATELY, FOR ANTIPERSONNEL AMMUNITION AND FOR ALL OTHER AMMUNITION, FOR THE PERIOD THAT THE RETURN COVERS:
(I) THE NUMBER OF ROUNDS OF THE AMMUNITION SUBJECT TO THE AMMUNITION TAX; AND
(II) THE AMMUNITION TAX DUE.
11-502.
(D) (1) EACH AMMUNITION DEALER SHALL COMPLETE AND FILE WITH THE COMPTROLLER AN AMMUNITION TAX RETURN ON OR BEFORE THE 21ST DAY OF THE MONTH THAT FOLLOWS THE MONTH IN WHICH THE DEALER MAKES A RETAIL SALE OR SALE FOR USE OF AMMUNITION.
(2) A RETURN FILED BY AN AMMUNITION DEALER UNDER THIS SUBSECTION SHALL STATE SEPARATELY, FOR ANTIPERSONNEL AMMUNITION AND FOR ALL OTHER AMMUNITION, FOR THE PERIOD THAT THE RETURN COVERS:
(I) THE NUMBER OF ROUNDS OF THE AMMUNITION SOLD BY THE DEALER; AND
(II) THE AMMUNITION TAX DUE.
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 1, 2001.