Maryland Tax - General Section 4-101
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§ 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.