[Adopted 8-9-1982 by Ord. No. 204 (Ch. 125, Art. III of
the 1990 Code)]
For the purposes of this article, the following terms shall
have the meanings indicated:
An organization that is not operated for profit but for the
promotion of welfare to others.
A movie theater, with at least four separate screens, that
rents or leases its motion-picture films through commercial distribution.
[Added 6-3-2019 by Ord. No. 19-O-09]
Includes 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, is afforded to the members, guests or patrons in connection
with the serving or selling of food, refreshments or merchandise.
[Amended 9-9-1991 by Ord. No. 388-91]
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. Examples:
A.
Admission to any place, whether the 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 the amount entitles
the patron thereof to be present during any portion of the performance.
B.
Admission within an enclosure in addition to the initial charge for
admission to the enclosure.
C.
The use of sporting or recreational facilities or equipment, including
the rental of sporting or recreational equipment, and games of entertainment,
with the exception of video games of entertainment, which are treated
hereinafter.
D.
Refreshments service or merchandise at any roof garden, cabaret or
other similar place where there is furnished a performance.
The Mayor and Council, pursuant to the above-recited authority,
hereby levy a tax at the rate of 10% of the gross receipts of every
person, firm or corporation obtained from sources within the City
derived from the amounts charged for video games of entertainment.
[Amended 9-9-1991 by Ord. No. 388-91]
In addition to the exemptions provided in § 4-103
of the Tax-General Article of the Annotated Code of Maryland, as amended
or recodified from time to time, gross receipts from the following
sources shall be exempt from the admissions and amusement tax:
A.
Gross receipts from any charge for admission or for merchandise,
refreshments or a service if the gross receipts are used exclusively
for community or civic improvement by a not-for-profit community association
that is organized and operated to promote the general welfare of the
community that the association serves and the net earnings of which
do not inure to the benefit of any stockholder or member of the association.
B.
Receipts from the games of bingo that are held, sponsored and operated
by a not-for-profit charitable organization that is organized and
operated to promote the welfare of others.
C.
Receipts from any sporting or athletic event held, sponsored and
operated by the Harford County public school system or the Harford
County or the Aberdeen Parks and Recreation Board.
D.
Gross receipts from any charge for admission to a concert or theatrical
event of a not-for-profit organization that is organized to present
or offer any of the performing arts.
[Added 6-3-2019 by Ord. No. 19-O-09]
Notwithstanding the rate of tax provided in § 482-4, the rate of tax imposed on the gross receipts derived from the charges for admissions at a multiplex theater is 6.5%.
