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 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 4-104 – Exemptions
(a) A county or a municipal corporation may exempt from the admissions and amusement tax gross receipts from any charge for admission or for merchandise, refreshments, or a service, if the gross receipts are used exclusively for community or civic improvement by a nonprofit community association that is organized and operated to promote the general welfare […]
Section 4-102 – Authorization to Impose Admissions and Amusement Tax
(a) In this section, “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. (b) A county may impose, by resolution, a tax on: (1) the gross receipts derived from any admissions and amusement charge in that […]
Section 4-103 – Limitations on Authorization to Tax
(a) The admissions and amusement tax may not be imposed by: (1) a county on gross receipts derived from any source within a municipal corporation located in that county, if the municipal corporation imposes an admissions and amusement tax on any gross receipts or specifically exempts any gross receipts from the admissions and amusement tax; (2) Baltimore County […]