[Adopted 12-14-1982; amended in its entirety 4-29-1997 by Ord. No.
1997-13]
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 (hereinafter called "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%; 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:
A.
The tax on gross receipts derived from charges for
admission to any theater, opera or concert shall be at the rate of
3%.
B.
The tax on gross receipts derived from bingo operations
shall be at the rate of 3%.
C.
The tax on gross receipts derived from concessions,
beaches and carnivals shall be at the rate of 5%.
D.
The tax on gross receipts derived from shows and exhibits
shall be at the rate of 5%.
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.
[Amended 9-23-2003 by Ord. No. 2003-35]
In addition to the exemptions provided in § 4-103
of the Tax-General Article of the Annotated Code of Maryland, as amended
or recodified from time to time, the following shall be exempt from
the admissions and amusement tax:
B.
Restaurants providing entertainment for its patrons
during the time of such entertainment in the form of an individual
roving performer who does not employ or is not dependent on amplified
sound.
C.
Gross receipts from any admissions and amusement charge
levied by an arts and entertainment enterprise or qualifying residing
artist in an arts and entertainment district designated under state
law.
The City Administrator and/or the Director of
Finance are hereby authorized and directed to notify the Comptroller
of the Treasury of the State of Maryland of the passage of this article.
