Section 4-102 - Authorization to impose admissions and amusement tax. - Maryland Statutes

§ 4-102. Authorization to impose admissions and amusement tax.
 

(a)  Counties.- A county may impose, by resolution, a tax on: 

(1) the gross receipts derived from any admissions and amusement charge in that county; and 

(2) an admission in that county for a reduced charge or at no charge to a place if there is a charge for other admissions to the place. 

(b)  Municipal corporations.- A municipal corporation may impose, by ordinance or resolution, a tax on: 

(1) the gross receipts derived from any admission and amusement charge in that municipal corporation; and 

(2) an admission in that municipal corporation for a reduced charge or at no charge to a place if there is a charge for other admissions to the place. 

(c)  Stadium Authority.- The Stadium Authority may impose a tax on: 

(1) the gross receipts derived from any admissions and amusement charge for an admission to a facility owned or leased by the Stadium Authority; and 

(2) an admission for a reduced charge or at no charge to a facility owned or leased by the Stadium Authority if there is a charge for other admissions to the facility. 

(d)  State tax on receipts from operation of electronic bingo or electronic tip jar machine.-  

(1) In this subsection, "net proceeds" means the total receipts from the operation of an electronic bingo machine or electronic tip jar machine less the amount of money winnings or prizes paid out to players. 

(2) A State tax is imposed on the net proceeds derived from any charge for the operation of an electronic bingo machine permitted under a commercial bingo license or an electronic tip jar machine authorized under Title 13 of the Criminal Law Article that is operated for commercial purposes. 
 

[An. Code 1957, art. 81, § 402; 1988, ch. 2, § 1; 2007 Sp. Sess., ch. 6, § 1; 2009, ch. 661.]