[Adopted 5-7-1991 by Res. No. 356[1]]
[1]
Editor's Note: This resolution also repealed
former Art. IV, Gross Receipts Tax, adopted 12-6-1983 by Res. No.
271.
[Amended 11-7-1995 by Res. No. 449; 2-20-1996 by Res. No.
451; 6-18-2002 by Res. No. 538; 10-17-2006 by Bill No.
2006-11]
The County Council, pursuant to the authority
granted in the aforesaid §§ 4-102 and 4-105 of the
Tax-General Article of the Annotated Code of Maryland, hereby levies
a tax at the rate of 6% on the gross receipts of every person, firm
or corporation obtained from sources within the County, derived from
any admission 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, including amounts charged
for:
A.
Admission to a place, including any additional separate
charge for admission within an enclosure;
B.
Use of a game of entertainment;
C.
Use of a recreational or sports facility;
D.
Use or rental of recreational or sports equipment;
and
E.
Merchandise, refreshments or a service sold or served
in connection with entertainment at a nightclub or room in a hotel,
restaurant, hall or other place where dancing privileges, music or
other entertainment is provided.
[Amended 12-16-2008 by Res. No. 158-2008]
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Provided, however, that gross receipts derived
from charges for admission to activities conducted at the professional
baseball stadium shall be taxed at the rate of 10% Gross receipts
derived from skyboxes located at the professional baseball stadium
shall be determined as follows for the imposition of admission tax:
the average price of reserved seats multiplied by the number of seats
in the skybox multiplied by the number of games in the season; and
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Provided, however, that the gross receipts derived
from any admissions and amusement charge imposed on a youth indoor
or outdoor recreational team or league shall be taxed at the rate
of 0%. For the purposes of this paragraph, the term "youth" shall
be defined as children under the age of 18 years.
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[Amended 2-6-2007 by Res. No. 13-2007]
A.
If any incorporated city or town located in the County
levies a tax or specifically exempts any gross receipts from the tax
under § 4-102(b) of the Tax-General Article of the Annotated
Code of Maryland, then the County shall not levy a tax on the gross
receipts which said incorporated city or town taxed or exempted and
obtained from sources within said incorporated city or town.
B.
Pursuant to the authority conferred by § 4-104
(e) of the Tax-General Article of the Annotated Code of Maryland,
admission and amusement charges levied by an arts and entertainment
enterprise or by a qualifying residing artist within the Salisbury
Arts and Entertainment District shall be exempt from admission and
amusement tax gross receipts.
C.
The gross receipts derived from any admissions and
amusement charge imposed on a youth indoor or outdoor recreational
team or league shall not be taxed. For the purposes of this subsection,
the term "youth" shall be defined as children under the age of 18
years.
[Added 12-16-2008 by Res. No. 146-2008]
The Comptroller of the Treasury of the State
of Maryland shall be advised of this article.
