[HISTORY: Adopted by the Mayor and Council of the City of Crisfield 4-14-1982
as Ord. No. 361.[1] Amendments noted where applicable.]
[1]
Editor's Note: Title III of this ordinance provided that it shall
become effective July 1, 1982.
A.
Pursuant to the authority granted in Article 81, § 402(a),
of the Annotated Code of Maryland, there is hereby levied a tax at the rate
of 10% of the gross receipts of every person, firm or corporation derived
from the amounts charged in the City of Crisfield as follows:
(1)
For admission to any place, whether such admission is
by single ticket, season ticket or subscription, including a cover charge
for seats or tables at any roof garden, cabaret or other similar place where
there is furnished a performance when payment of such amounts entitles the
patron thereof to be present during any portion of such performance.
(2)
For admission within an enclosure in addition to the
initial charge for admission to such enclosure.
(3)
For the use of sporting or recreational facilities or
equipment, including the rental of sporting or recreation equipment.
(4)
For refreshment, service or merchandise at any roof garden,
cabaret or other similar place where there is furnished a performance.
B.
The term "roof garden or other similar place" shall include
any room in any hotel, restaurant, hall or other place where music or dancing
privileges or other entertainment, except mechanical music, radio or television,
alone and where no dancing is permitted, are afforded the members, guests
or patrons in connection with the serving or selling of food, refreshments
or merchandise.
C.
The amount of said tax shall not exceed the amount provided
under § 403(a) of Article 81 of the Annotated Code of Maryland as
the same shall be amended from time to time.
Pursuant to the authority granted in Article 81, § 402(c),
of the Annotated Code of Maryland, there is hereby levied an additional tax
of $0.05 for each person provided with an admission without charge or at reduced
rates whenever a charge for admission is made to any other person not in excess
of $0.50; and a tax of $0.10 whenever a charge for admission to such other
persons is in excess of $0.50 but not in excess of $1; and a tax of $0.15
whenever a charge for admission to such other person is in excess of $1.
The tax levied under this chapter shall be collected by the Comptroller,
and the Comptroller be and is hereby authorized and directed to collect and
pay over said tax as provided by § 404 of Article 81 of the Annotated
Code of Maryland.
The exemptions provided in § 406 et seq. of Article 81 of
the Annotated Code of Maryland, as the same may be amended from time to time,
shall apply hereto.
