(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 […]
(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 […]
(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 […]
(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 […]
