Section 4-105 – Tax Rates and Additional Tax
(a) Except as otherwise provided in this section, the admissions and amusement tax rate is: (1) the rate that a county or municipal corporation sets, not exceeding 10% of gross receipts subject to the admissions and amusement tax; or (2) the rate that the Stadium Authority sets, not exceeding 8% of gross receipts subject to the admissions and […]
Section 6-202 – Records
(a) Each person who has gross receipts subject to the boxing and wrestling tax shall keep complete and accurate records in the form and with the information that the Comptroller requires by regulation. (b) The person who is required under subsection (a) of this section to keep records shall make the records available for inspection and examination […]
Section 4-201 – Return Required
A person shall complete, under oath, and file with the Comptroller the admissions and amusement tax return: (1) on or before the 10th day of the month that follows the month in which the person has gross receipts subject to the admissions and amusement tax; and (2) for other periods and on other dates that the Comptroller […]
Section 4-202 – Records
(a) Each person who has gross receipts subject to the admissions and amusement tax shall keep complete and accurate records in the form and with the information that the Comptroller requires by regulation. (b) The person who is required under subsection (a) of this section to keep records shall make the records available for inspection and examination […]
Section 4-301 – Required
(a) A person who has gross receipts subject to the admissions and amusement tax shall pay the tax on those gross receipts with the return that covers the period in which those receipts are earned. (b) If a corporation, other than a nonstock, nonprofit corporation, is required to pay the admissions and amusement tax, personal liability for […]
Section 5-102 – Imposition of Tax
(a) Except as provided in § 5-104 of this subtitle, a tax is imposed on any alcoholic beverage in the State. (b) A tax is imposed on each person who sells or consigns an alcoholic beverage in the State from a jurisdiction outside the State, if the Comptroller finds that, in connection with the solicitation, sale, and […]
Section 5-103 – Presumption of Taxability; Contraband Alcoholic Beverage; Burden of Proof
(a) A rebuttable presumption exists that any alcoholic beverage in the State is subject to the alcoholic beverage tax. (b) An alcoholic beverage on which the alcoholic beverage tax is not paid is a contraband alcoholic beverage if it is delivered, possessed, sold, or transported in the State in a manner that is not authorized: (1) under this […]
Section 5-104 – Exemptions
(a) (1) The alcoholic beverage tax does not apply to an alcoholic beverage that is: (i) brought into the State by a person in accordance with: 1. an import–export permit under § 2–123(b) of the Alcoholic Beverages Article; 2. a nonbeverage permit under § 2–164 of the Alcoholic Beverages Article; or 3. a nonresident storage permit under § 2–115 of the […]
Section 5-105 – Tax Rates
(a) Except as provided in subsection (d) of this section, the alcoholic beverage tax rate for distilled spirits is: (1) $1.50 for each gallon or 39.63 cents for each liter; and (2) if distilled spirits contain a percentage of alcohol greater than 100 proof, an additional tax, for each 1 proof over 100 proof, of 1.5 cents for […]
Section 5-201 – Required
(a) A person who holds a Class E, F, or G alcoholic beverage license shall complete, under oath, and file with the Comptroller an alcoholic beverage tax return: (1) on or before the 25th day of the month that follows the month in which the person sells any alcoholic beverage within the boundaries of the State; and […]