[HISTORY: Adopted by the Mayor and Council of the Town of Manchester as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Amusements and amusement devices — See Ch. 60.
[Adopted 6-13-1972 (Ch. 92 of the 1979 Code)]
A. 
The Town of Manchester, Maryland, in regular meeting assembled on the 13th day of June 1972, pursuant to the authority granted in said Section 402,[1] hereby levies a tax at the rate of 10% of the gross receipts of every person, firm or corporation derived from the amounts charged in the Town of Manchester for:
(1) 
Admission to any place, whether such admission be 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) 
Admission within an enclosure in addition to the initial charge for admission to such enclosure.
(3) 
The use of sporting or recreational facilities or equipment, including the rental of sporting or recreational equipment.
(4) 
Refreshment, service or merchandise at any roof garden, cabaret or similar place where there is furnished a performance.
[1]
Editor's Note: Said "Section 402" is a reference to Article 81, § 402, of the Annotated Code of Maryland. See now § 4-102(b)(1) of the Tax-General Article of the Annotated Code of Maryland.
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. 
This tax shall be in addition to the 1/2% levied under Section 402 by the state.[2]
[2]
Editor's Note: Said "Section 402" is a reference to Article 81, § 402, of the Annotated Code of Maryland. See now § 4-102(b)(1) of the Tax-General Article of the Annotated Code of Maryland.
The Town of Manchester, Maryland, in regular meeting assembled on the 13th of June 1972, pursuant to the authority granted in said Section 402(c),[1] hereby levies an additional tax of $0.05 for each person provided with an admission without charge or at reduced rates whenever a charge for admissions is made to any other person not in excess of $0.50; and a tax of $0.10 whenever a charge or 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 persons is in excess of $1. The tax levied by this section shall be collected by the Comptroller.
[1]
Editor's Note: Said "Section 402(c)" is a reference to Article 81, § 402(c), of the Annotated Code of Maryland. See now § 4-105(f) of the Tax-General Article of the Annotated Code of Maryland.
Provided that the state levy on admissions and amusements at the rate of 1/2 of 1% is eliminated as provided in House Bill No. 31, Section 2, enacted by the 1972 General Assembly, the tax imposed herein on the gross receipts shall be increased by the rate equal to the reduction of the state by the Town of Manchester.[1]
[1]
Editor's Note: Pursuant to Chapter 689, Acts 1972, the state tax on admissions and amusements was in effect through 1-2-1973.
The Comptroller is hereby authorized and directed to collect and pay over said tax as provided by Section 404.[1]
[1]
Editor's Note: Said "Section 404" is a reference to Article 81, § 404, of the Annotated Code of Maryland. See now § 4-105 of the Tax-General Article of the Annotated Code of Maryland.