(a)      All of the area of Montgomery County not included within the Maryland-Washington Metropolitan District as it is now or may hereafter be defined, with the exception of the area now or hereafter located within the boundaries of municipal corporations as defined in Article 23A, § 9 of the Code, is hereby added to the Maryland-Washington Metropolitan District and is designated the "Upper Montgomery County Metropolitan District". For purposes of taxation, this shall constitute a special taxing district in which the Montgomery County Council is authorized to levy annually a tax of not to exceed 2 cents on each $100 of assessable real property within the Upper Montgomery County Metropolitan District and 5 cents on each $100 of assessable personal property and operating real property described in § 8-109(c) of the Tax - Property Article within the Upper Montgomery County Metropolitan District, which tax shall be collected and paid over to the Maryland-National Capital Park and Planning Commission and shall be expended by the Commission for the acquisition, maintenance and development of parks and playgrounds in the Upper Montgomery County Metropolitan District, provided that no part of the revenue derived from such tax shall be expended for the amortization of bonds or other certificates of indebtedness.

      (b)      That portion of the Maryland-Washington Metropolitan District in Montgomery County existing prior to April 28, 1959, and including any extensions that may be made to it from time to time, for purposes of distinction is designated and shall be known as the "Lower Montgomery County Metropolitan District" and shall in all other respects be unaffected by the provisions of this section.