Maryland Tax - General Section 4-101


Article - Tax - General

§ 4-101.

      (a)      In this title the following words have the meanings indicated.

      (b)      (1)      "Admissions and amusement charge", unless expressly provided otherwise, means a charge for:

                  (i)      admission to a place, including any additional separate charge for admission within an enclosure;

                  (ii)      use of a game of entertainment;

                  (iii)      use of a recreational or sports facility;

                  (iv)      use or rental of recreational or sports equipment; and

                  (v)      merchandise, refreshments, or a service sold or served in connection with entertainment at a nightclub or room in a hotel, restaurant, hall, or other place where dancing privileges, music, or other entertainment is provided.

            (2)      "Admissions and amusement charge" does not include a charge for admission to a political fundraising event.

      (c)      "Game of entertainment" includes, in Anne Arundel County or Calvert County, the game of instant bingo permitted under a commercial bingo license.

      (d)      "Person" includes:

            (1)      this State or a political subdivision, unit, or instrumentality of this State;

            (2)      another state or a political subdivision, unit, or instrumentality of that state; and

            (3)      a unit or instrumentality of a political subdivision of this State or of another state.

      (e)      "Stadium Authority" means the Maryland Stadium Authority, created under § 13-702 of the Financial Institutions Article.