[HISTORY: Adopted by the Mayor and Council of the Town of
Lonaconing as indicated in article histories. Amendments noted where
applicable.]
[Adopted at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
Pursuant to the authorization of § 4-102(b)(1) of
the Tax-General Article of the Annotated Code of Maryland, as amended
from time to time, a tax shall be 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
from time to time.
The admissions and amusement tax rate shall be 5%. Any change
in the admissions and amusement tax rate shall be made by ordinance
adopted by the Mayor and Council.
In addition to the exemptions provided in § 4-103
of the Tax-General Article of the Annotated Code of Maryland, as amended
from time to time, the following shall be exempt from the admissions
and amusement tax:
A.Â
The gross
receipts derived by:
(1)Â
The
Town of Lonaconing.
(2)Â
The
Board of Commissioners of Allegany County, Maryland.
(3)Â
Any
sporting, athletic, recreational or cultural event sponsored and operated
by the Allegany County Public School System.
(4)Â
Any
charge for admission or for merchandise, refreshments or a service
where the gross receipts are used exclusively for community or civic
improvement by a not-for-profit association that is organized and
operated to promote the general welfare of the community.
(5)Â
Any
source upon which a Maryland state sales or use tax is applicable.
The Town Administrator is hereby authorized and directed to
notify the Comptroller of the Treasury of the State of Maryland of
the passage of this article and of all ordinances modifying the admissions
and amusement tax.
