Maryland Tax - General Section 2-202

Article - Tax - General

§ 2-202.

      After making the distribution required under § 2-201 of this subtitle, within 20 days after the end of each quarter, the Comptroller shall distribute the remaining admissions and amusement tax revenue:

            (1)      to the Maryland Stadium Authority, county, or municipal corporation that is the source of the revenue; or

            (2)      if the Maryland Stadium Authority and also a county or municipal corporation tax a reduced charge or free admission:

                  (i)      80% of that revenue to the Authority; and

                  (ii)      20% to the county or municipal corporation.



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