[Adopted 4-30-1991; amended in its entirety 5-28-1991]
A.
Pursuant to the authorization of § 4-102(a)(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 7 1/2%, except as this rate may be limited pursuant to § 4-105(b) of the Tax-General Article of the Annotated Code of Maryland, as amended or recodified from time to time, and except that this tax shall not apply to gross receipts derived from a reduced charge for admission on which the additional tax imposed by § 337-2 hereof is paid.
B.
This tax on gross receipts derived from admissions and amusement
charges shall not apply to farms providing school tours of their facilities,
and the same shall be exempt from said tax.
[Added 8-31-1993]
Pursuant to the authorization of § 4-102(a)(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, provided that if taxes are paid on reduced charges or free admissions in accordance with this section, the gross receipts tax imposed in § 337-1 hereof shall not apply to such reduced charges or free admissions.
