[Adopted 6-7-1982 by
HB No. 5-82]
[Amended 10-7-1991 by
HB No. 5-91]
A. 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.
B. Pursuant to the authorization of § 4-102(b)(2) of the Tax-General
Article of the Annotated Code of Maryland, as amended or recodified
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 recodified
from time to time.