2021 Maryland Statutes
Tax - General
Title 4 - Admissions and Amusement Tax
Subtitle 1 - Definitions; General Provisions
Section 4-101 - Definitions

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

    (b)    (1)    “Admissions and amusement charge”, unless expressly provided otherwise, means a charge for:

            (i)    admission to a place, including any additional separate charge for admission within an enclosure;

            (ii)    use of a game of entertainment;

            (iii)    use of a recreational or sports facility;

            (iv)    use or rental of recreational or sports equipment; and

            (v)    merchandise, refreshments, or a service sold or served in connection with entertainment at a nightclub or room in a hotel, restaurant, hall, or other place where dancing privileges, music, or other entertainment is provided.

        (2)    “Admissions and amusement charge” does not include a charge for admission to a political fundraising event.

    (c)    “Game of entertainment” includes, in Anne Arundel County or Calvert County, the game of instant bingo permitted under a commercial bingo license.

    (d)    “Person” includes:

        (1)    this State or a political subdivision, unit, or instrumentality of this State;

        (2)    another state or a political subdivision, unit, or instrumentality of that state; and

        (3)    a unit or instrumentality of a political subdivision of this State or of another state.

    (e)    “Stadium Authority” means the Maryland Stadium Authority created under § 10–604 of the Economic Development Article.