Section 6-301 – Required
A person who has gross receipts subject to the boxing and wrestling tax shall pay the tax on those gross receipts with the return that covers those receipts.
Section 6-102 – Imposition of Tax
Except as provided in § 6-103 of this subtitle, a tax is imposed on gross receipts derived from: (1) a charge for admission to a boxing or wrestling contest in the State; and (2) a charge, by ticket or per event or occasion basis, to view a telecast of a boxing or wrestling contest in the State […]
Section 6-103 – Exemptions
The boxing and wrestling tax does not apply to: (1) an intercollegiate, interscholastic, or intramural boxing or wrestling contest held on the campus or under the auspices of a college, high school, or university in the State; or (2) an amateur boxing or wrestling contest held under the auspices of the United States of America Amateur Boxing […]
Section 6-104 – Tax Rates
(a) The boxing and wrestling tax rate is: (1) except as provided in subsection (b) of this section, for charges to view a telecast of a boxing or wrestling contest, 10% of the gross receipts; (2) except as provided in item (3) of this subsection, for charges for admission to a boxing or wrestling contest, the greater of: […]
Section 6-201 – Required
A person shall complete, under oath, and file with the Comptroller the boxing and wrestling 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 boxing and wrestling tax; and (2) for other periods and on other dates that the Comptroller […]
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 […]