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 […]
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 […]
(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: […]
