§ 4-105. Tax rates
West's Annotated Code of MarylandTax-GeneralEffective: July 1, 2015
Effective: July 1, 2015
MD Code, Tax - General, § 4-105
§ 4-105. Tax rates
(a) Except as otherwise provided in this section, the admissions and amusement tax rate is:
(a-1)(1) Except as provided in paragraphs (2) and (3) of this subsection, the rate of the State admissions and amusement tax imposed on electronic bingo or electronic tip jars under § 4-102(e) of this subtitle is 30% of the net proceeds subject to the tax.
(b) If gross receipts subject to the admissions and amusement tax are also subject to the sales and use tax, a county or a municipal corporation may not set a rate so that, when combined with the sales and use tax, the total tax rate will exceed 11% of the gross receipts.
(c) If gross receipts subject to the admissions and amusement tax imposed by the Stadium Authority are also subject to an admissions and amusement tax imposed by a county or municipal corporation, the county or municipal corporation may not set a rate or collect the tax at a rate so that, when combined with the rate of the Stadium Authority, the total tax rate will exceed 10% of the gross receipts.
(d) A municipal corporation may set an admissions and amusement tax rate that differs from the rate set by the county where the municipal corporation is located.
(e) For purposes of setting admissions and amusement tax rates, a county, a municipal corporation, or the Stadium Authority may:
(f) The admissions and amusement tax that a county, a municipal corporation, or the Stadium Authority may impose on a reduced charge or free admission is:
(g) If a county, a municipal corporation, or the Stadium Authority changes an admissions and amusement tax rate or changes a class to which a rate applies, the county, municipal corporation, or Stadium Authority shall give the Comptroller notice of the change at least 60 days before the effective date of the change.
Credits
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 2007, 1st Sp. Sess., c. 6, § 1, eff. Jan. 3, 2008; Acts 2009, c. 661, § 1, eff. June 1, 2009; Acts 2012, c. 66, § 6, eff. April 10, 2012; Acts 2012, c. 603, § 1, eff. July 1, 2012; Acts 2013, c. 43, § 1, eff. April 9, 2013; Acts 2015, c. 334, § 1, eff. July 1, 2015.
FormerlyArt. 81, §§ 402 to 404.
MD Code, Tax - General, § 4-105, MD TAX GENERAL § 4-105
Current through legislation effective through April 9, 2023, from the 2024 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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