[Adopted 7-1-1991 by Res. No. 91-64[1]]
[1]
Editor's Note: This resolution repealed former Art. IV, Admissions
and Amusement Tax, adopted 5-13-1991 by Res. No. 91-51.
A.
Pursuant to the authority 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 10%.
B.
Pursuant to the authority 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.
C.
Charles County is exempt from the admissions and amusement tax.
D.
The Comptroller of the Treasury is hereby authorized and directed
to collect and pay over said tax as provided by said §§ 4-102(a)(1)
and 4-105(f).
The term "roof garden or other similar place" shall include
any room in any hotel, restaurant, hall or other place where music
or dancing privileges or other entertainment, except mechanical music,
radio or television alone and where no dancing is permitted, is afforded
the members, guests or patrons in connection with the serving or selling
of food, refreshments or merchandise.
The County Commissioners of Charles County, Maryland, pursuant
to the authority granted in said § 402(c),[1] hereby levy an additional tax as follows:
A.
For each person provided with an admission without charge or at reduced
rates whenever a charge for admission is made to any other person
not in excess of $0.50, a tax of $0.05 shall be levied.
B.
Whenever a charge or admission to such person is in excess of $0.50
but not in excess of $1, a tax of $0.10 shall be levied.
C.
Whenever a charge for admission to such other person is in excess
of $1, a tax of $0.15 shall be levied.
[1]
Editor's Note: See now Tax - General Article, Annotated Code
of Maryland, § 4-102.
The tax levied by this article shall be collected by the Comptroller,
and the Comptroller shall be and is hereby authorized and directed
to collect and pay over said tax as provided by Article 81, § 404,[1] of the Annotated Code of Maryland.
[1]
Editor's Note: See now Tax - General Article, Annotated Code
of Maryland, §§ 2-109, 2-201 and 2-202.
