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2021 Maryland Statutes
Tax - General
Title 6 - Boxing and Wrestling Tax
Subtitle 1 - Definitions; General Provisions
Section 6-102 - Imposition of Tax
Universal Citation: MD. Tax - General Code Ann. § 6-102 (2021)
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.
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