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.
C.
Pursuant
to the authorization of § 4-104 of the Tax General Article
of the Annotated Code of Maryland, as amended or recodified from time
to time, gross receipts from the following sources shall be exempt
from the admissions and amusement tax:
[Added 5-18-2009 by Ord. No. 721-09]
(1)
Gross
receipts from 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.
(2)
Gross
receipts from any charge for 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.
(3)
Gross
receipts from any charge from any municipal government operated or
controlled function, event or activity.
(4)
Gross
receipts from the operation or use of any municipal government facility
that are used exclusively for community or civic improvement.
