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Town of Oakland, MD
Garrett County
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[HISTORY: Adopted by the Mayor and Town Council of the Town of Oakland as indicated in article histories. Amendments noted where applicable.]
[Adopted at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
The tax rates on assessed value of all real, personal and mixed property within the corporate limits of the Town of Oakland shall be fixed annually by budget ordinance adopted by the Mayor and Town Council, a copy of which is on file in the office of the Town Clerk and available for review and inspection.
[Adopted at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
Pursuant to the authorization of § 4-102(b)(1) of the Tax-General Article of the Annotated Code of Maryland, as amended from time to time, a tax shall be imposed on the gross receipts derived from any admissions and amusement charge as defined in § 4-101(b) of the Tax-General Article of the Annotated Code of Maryland, as amended from time to time.
The admissions and amusement tax rate tax shall be 10%. Any change in the admissions and amusement tax rate shall be made by resolution adopted by the Mayor and Council.
In addition to the exemptions provided in § 4-103 of the Tax-General Article of the Annotated Code of Maryland, as amended from time to time, the following shall be exempt from the admissions and amusement tax:
A. 
The gross receipts derived by:
(1) 
The Town of Oakland.
(2) 
The Board of Commissioners of Garrett County, Maryland.
(3) 
Any sporting, athletic, recreational or cultural event sponsored and operated by the Garrett County Public School System.
(4) 
Any charge for admission or for merchandise, refreshments or a service where the gross receipts are used exclusively for community or civic improvement by a not-for-profit association that is organized and operated to promote the general welfare of the community.
(5) 
Any source upon which a Maryland state sales or use tax is applicable.
The Town Clerk is hereby authorized and directed to notify the Comptroller of the Treasury of the State of Maryland of the passage of this article and of all resolutions modifying the admissions and amusement tax.