Maryland Tax - General Section 6-102

      Except as provided in § 6-103 of this subtitle, a tax is imposed on gross receipts derived from:

            (1)      a charge for admission to a boxing or wrestling contest in the State; and

            (2)      a charge, by ticket or per event or occasion basis, to view a telecast of a boxing or wrestling contest in the State regardless of the origin of the telecast.