Town of Leonardtown, MD
St. Marys County
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[Adopted 5-31-1972 by Res. No. 1-72]
As used in this article, the following terms shall have the meanings indicated:
ROOF GARDEN or OTHER SIMILAR PLACE
Includes 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. This tax is to be in addition to the 1/2% levied under § 402[1] by the state.
[1]
Editor's Note: See now § 4-101 et seq. of the Tax-General Article of the Annotated Code of Maryland.
A. 
The Commissioners of Leonardtown, Maryland,[1] in regular meeting assembled on the eighth day of May 1972, pursuant to the authority granted in said § 402, hereby levy a tax at the rate of 10% of the gross receipts of every person, firm or corporation derived from the amounts charged in the Town of Leonardtown for:
(1) 
Admission to any place, whether such admission shall be by single ticket, season ticket or subscription, including a cover charge for seats or tables at any roof garden, cabaret or other similar place where there is furnished a performance when payment of such amounts entitles the patron thereof to be present during any portion of such performance;
(2) 
Admission within an enclosure in addition to the initial charge for admission to such enclosure;
(3) 
The use of sporting or recreational facilities or equipment, including the rental of sporting or recreation equipment; and
(4) 
Refreshment, service or merchandise at any roof garden, cabaret or other similar place where there is furnished a performance.
[1]
Editor's Note: Pursuant to the 1989 Charter, the Commissioners of Leonardtown are now the Mayor and Council of the Town of Leonardtown.
B. 
The Commissioners of Leonardtown, Maryland, in regular meeting assembled on the eighth day of May 1972, pursuant to the authority granted in said § 402(c), hereby levy an additional tax of $0.05 for each person provided with an admission without charge or at reduced rates whenever a charge for admissions is made to any other person not in excess of $0.50; and a tax of $0.10 whenever a charge or admission to such other persons is in excess of $0.50 but not in excess of $1; and a tax of $0.15 whenever a charge for admission to such other person is in excess of $1. The tax levied by this subsection shall be collected by the Comptroller. Provided that the state levy on admissions and amusements at the rate of 1/2% is eliminated as provided in House Bill 31, Section 2, enacted by the 1972 General Assembly, the tax imposed on the gross receipts shall be increased by the rate equal to the reduction of the state by the Town of Leonardtown.
C. 
The tax rate on movies shall be as follows:
[Added 7-1-1972 by Res. No. 2-72]
(1) 
State rate: 1/2%.
(2) 
Additional town tax: 1/2%.
(3) 
Total tax rate: 1%.
The Comptroller be and is hereby authorized and directed to collect and pay over said tax as provided by § 404.[1]
[1]
Editor's Note: See now § 4-101 et seq. of the Tax-General Article of the Annotated Code of Maryland.
The Comptroller of the State of Maryland shall be advised of the adoption of this article.