2013 Maryland Code
TAX - GENERAL
§ 2-202 - To General Fund, county, municipal corporation, and Maryland Stadium Authority


MD Tax-Gen Code § 2-202 (2013) What's This?

§2-202.

(a) After making the distribution required under § 2-201 of this subtitle, within 20 days after the end of each quarter, the Comptroller shall distribute:

(1) except as provided in subsection (b) of this section, from the revenue from the State admissions and amusement tax on electronic bingo and electronic tip jars under § 4-102(e) of this article:

(i) the revenue attributable to a tax rate of 20% to the General Fund of the State; and

(ii) the revenue attributable to a tax rate of 5% to the Special Fund for Preservation of Cultural Arts in Maryland, as provided in § 4-801 of the Economic Development Article; and

(2) the remaining admissions and amusement tax revenue:

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

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

1. 80% of that revenue to the Authority; and

2. 20% to the county or municipal corporation.

(b) From the revenue from the State admissions and amusement tax on electronic bingo and electronic tip jars in Calvert County under § 4-102(e) of this article, the Comptroller shall distribute:

(1) for fiscal year 2013, the revenue attributable to a tax rate of 8%:

(i) $100,000 to the Boys and Girls Club of the Town of North Beach; and

(ii) the remainder to the Calvert County Youth Recreational Opportunities Fund under Title 5, Subtitle 19 of the Natural Resources Article that may only be used for a project approved by the Secretary of Natural Resources that increases youth recreational opportunities in the county;

(2) for fiscal years 2014 through 2016, from:

(i) the revenue attributable to a tax rate of 1.5%:

1. $100,000 to the Boys and Girls Club of the Town of North Beach; and

2. the remainder to the Town of North Beach;

(ii) the revenue attributable to a tax rate of 2.5% to the Town of Chesapeake Beach; and

(iii) the revenue attributable to a tax rate of 4% to the Calvert County Youth Recreational Opportunities Fund under Title 5, Subtitle 19 of the Natural Resources Article; and

(3) for fiscal year 2017 and each fiscal year thereafter, from:

(i) the revenue attributable to a tax rate of 1.5%:

1. $100,000 to the Boys and Girls Club of the Town of North Beach; and

2. the remainder to the Town of North Beach;

(ii) the revenue attributable to a tax rate of 2.5% to the Town of Chesapeake Beach; and

(iii) the revenue attributable to a tax rate of 4% to the Calvert County Board of Education for school renovation and renewal projects that may not be used to supplant county funds for public school construction.

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