[ HISTORY: Adopted by the Mayor and Council
of the Town of Rock Hall as indicated in article histories. Amendments
noted where applicable.]
[Adopted 9-5-1991 by Res. No. 91-5]
Pursuant to the authorization of § 4-102(b)(1)
of the Tax-General Article of the Annotated Code of Maryland, as amended
or recodified from time to time, a tax is imposed on the gross receipts
derived from any admissions and amusement charge as defined in § 4-101(b)
of the Tax-General Article of the Annotated Code of Maryland, as amended
or recodified from time to time, at the rate of 10%, except as this
rate may be limited pursuant to § 4-105(b) of the Tax-General
Article of the Annotated Code of Maryland, as amended or recodified
from time to time.
