[Adopted 8-2-1976 by resolution]
There is hereby levied a tax at the rate of
10% of the gross receipts of every person, firm or corporation derived
from the amounts charged in the Town of Mount Airy for admission to
any place, whether said admission be 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 such amount entitles the patron thereof
to be present during any portion of such performance; admission within
an enclosure in addition to the initial charge for admission to such
enclosure; and refreshment, service or merchandise at any roof garden,
cabaret or other similar place where there is furnished a performance.
As used in this article, the following terms
shall have the meanings indicated:
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, are afforded the members, guests or patrons in connection
with the serving or selling of food, refreshment or merchandise.
There is hereby levied a tax at the rate of
5% of the gross receipts of every person, firm or corporation derived
from the amount charged in the Town of Mount Airy for the use of sporting
or recreational facilities or equipment, including the rental of sporting
or recreational equipment.
There is hereby levied an additional tax of
$0.05 for each person provided with an admission without charge or
at reduced rates whenever a charge for admissions is made to any other
person not in excess of $0.50; and a tax of $0.10 whenever a charge
for admission to such other persons is in excess of $0.50, but not
in excess of $1; and a tax of $0.15 whenever a charge for admission
to such other person is in excess of $1.
The taxes levied in this resolution shall be
collected by the Comptroller of Treasury of the State of Maryland.
