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.