Maryland Tax - General Section 6-101

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

      (b)      "Boxing or wrestling contest" means a boxing, kick boxing, sparring, or wrestling contest, event, exhibition, or match.

      (c)      "Telecast" means:

            (1)      a closed circuit telecast;

            (2)      a subscription television broadcast; or

            (3)      a pay-per-view cable or satellite television broadcast.