City of Hyattsville, MD Article I Admission and Amusement Tax

[Adopted 6-7-1982 by HB No. 5-82]

§ 108-1 Establishment of tax; collection; tax rate; additional tax.

[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.