[Adopted 5-31-1972 by Res. No. 1-72]
As used in this article, the following terms
shall have the meanings indicated:
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.
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.
