Maryland Tax - General Section 4-102

      (a)      A county may impose, by resolution, a tax on:

            (1)      the gross receipts derived from any admissions and amusement charge in that county; and

            (2)      an admission in that county for a reduced charge or at no charge to a place if there is a charge for other admissions to the place.

      (b)      A municipal corporation may impose, by ordinance or resolution, a tax on:

            (1)      the gross receipts derived from any admission and amusement charge in that municipal corporation; and

            (2)      an admission in that municipal corporation for a reduced charge or at no charge to a place if there is a charge for other admissions to the place.

      (c)      The Stadium Authority may impose a tax on:

            (1)      the gross receipts derived from any admissions and amusement charge for an admission to a facility owned or leased by the Stadium Authority; and

            (2)      an admission for a reduced charge or at no charge to a facility owned or leased by the Stadium Authority if there is a charge for other admissions to the facility.