[HISTORY: Adopted by the Mayor and Council of Pocomoke City
as indicated in article histories. Amendments noted where applicable.]
[Adopted 11-12-1991 by Ord. No. 317]
Pursuant to the authorization of § 4-102(b)(1) of
the Tax-General Article of the Annotated Code of Maryland, as amended
or re-codified 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 re-codified from time to time, at the rate of 2%.
Pursuant to the authorization of § 4-102(b)(2) of
the Tax-General Article of the Annotated Code of Maryland, as amended
or re-codified from time to time, an additional tax is imposed on
reduced charges or free admissions as set forth in § 4-105(f)
of the Tax-General Article of the Annotated Code of Maryland, as amended
or re-codified from time to time.
Pursuant to the authorization of § 4-104(a) and (b)
of the Tax-General Article of the Annotated Code of Maryland, as amended
or re-codified from time to time, the following are exempt from the
admissions and amusement tax gross receipts:
A.
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.
The 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.
[Adopted 11-18-1991 by Res. No. 211]
The property classification for ordinary business corporation
property shall exclude new and used motor vehicles from the commercial
assessed inventory.
