[Adopted 7-18-1991 by Res. No. R-1-91]
Pursuant to the authorization of § 4-102(b)(1) of
the Tax-General Article of the Annotated Code of Maryland, as amended
or recodified from time to time, a tax is 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
or recodified from time to time, at the rate of 1/2%; except as this
imposition of tax is limited by the exemptions set forth in § 4-103
of the Tax-General Article of the Annotated Code of Maryland, as amended
or recodified from time to time.
Pursuant to the authorization of § 4-102(b)(2) of
the Tax-General Article of the Annotated Code of Maryland, as amended
or recodified from time to time, an additional tax is imposed on reduced
charges or free admissions as set forth in § 4-105(f) of
the Tax-General Article of the Annotated Code of Maryland, as amended
or recodified from time to time.
[Added 1-20-2022 by Ord. No. O-21-7]
A.
The Admission
and Amusement Tax for the Town of Chesapeake Beach shall include sports
betting for license Class A1, Class A2, Class B1, Class B2 license
activities, and
B.
Said tax
shall apply to the use, admission, and amusement of sports betting
pursuant to the indicated license activities.
C.
All other
existing activities currently subject to the existing Admission and
Amusement Tax shall not be changed or amended with the addition of
this section. This section only adds an additional activity subject
to this tax.
