City of College Park, MD
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2023-09-12
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The Code
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Part II: General Legislation
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Chapter 175 Taxation
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Article I Admissions and Amusement Tax
- The Charter
- Ch C Charter
- The Code
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 4 Administrative Organization
- Ch 11 Authorities
- Ch 15 Boards, Commissions and Committees
- Ch 20 Community Development Block Grant Program
- Ch 23 County Legislation, Applicability of
- Ch 27 Defense and Indemnification
- Ch 30 Districts, Council
- Ch 34 Elections
- Ch 38 Ethics, Code of
- Ch 42 Finance
- Ch 46 Improvement Districts
- Ch 47 Special Taxing Districts
- Ch 48 Parking District
- Ch 49 Industrial Revenue Bonds
- Ch 54 Local Government Insurance Trust
- Ch 57 (Reserved)
- Ch 62 Personnel and Employee Benefits
- Ch 65 Police Commissioner
- Ch 69 Purchasing Procedures
- Part II: General Legislation
- Ch 78 Air Pollution
- Ch 87 Building Construction
- Ch 93 Cable Television Franchise
- Ch 102 Animal Welfare
- Ch 107 Electrical Standards
- Ch 110 Fees and Penalties
- Ch 115 Fire Safety Code
- Ch 119 Refuse, Solid Waste, and Special Trash
- Ch 125 Housing Regulations
- Ch 127 (Reserved)
- Ch 129 Licenses and Business Regulation
- Ch 132 Litter and Graffiti
- Ch 138 Noise
- Ch 141 Nuisances
- Ch 144 Occupancy Permits
- Ch 146 Parades
- Ch 148 Peace and Good Order; Regulation of City Recreational Facilities
- Ch 151 Permit Parking
- Ch 154 Plumbing Standards
- Ch 157 Property Maintenance
- Ch 161 Recycling and Yard Waste
- Ch 172 Streets, Sidewalks, Public Property and Rights-Of-Way
- Ch 175 Taxation
- Ch 175 Art I Admissions and Amusement Tax
- § 175-1 Rates.
- § 175-2 Additional tax.
- Ch 179 Tree and Landscape Maintenance
- Ch 184 Vehicles and Traffic
- Ch 190 Zoning
- Disposition List
- Ch DL Disposition List
[Adopted 4-13-1982 by Res. No. 82-R-3;
amended in its entirety 8-13-1991 by Res. No. 91-R-11]
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 4 1/2%, except
that gross receipts derived from coin-operated amusement devices shall
be taxed at the rate of 10%.
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.
