§ 4-102. Authorization to impose tax
West's Annotated Code of MarylandTax-GeneralEffective: April 11, 2017
Effective: April 11, 2017
MD Code, Tax - General, § 4-102
§ 4-102. Authorization to impose tax
(a) In this section, “net proceeds” means the total receipts from the operation of an electronic bingo machine or electronic tip jar machine less the amount of money winnings or prizes paid out to players.
(b) A county may impose, by resolution, a tax on:
(c) A municipal corporation may impose, by ordinance or resolution, a tax on:
(d) The Stadium Authority may impose a tax on:
(e) A State tax is imposed on the net proceeds derived from any charge for the operation of an electronic bingo machine permitted under a commercial bingo license or an electronic tip jar machine authorized under Title 13 of the Criminal Law Article that is operated for commercial purposes.
(f)(1) The State and local admissions and amusement taxes applicable to electronic instant bingo shall be determined on a tax-included or separately stated basis.
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. 603, § 1, eff. July 1, 2012; Acts 2017, c. 62, § 1, eff. April 11, 2017.
Formerly Art. 81, § 402.
MD Code, Tax - General, § 4-102, MD TAX GENERAL § 4-102
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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