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§ 6-104. Tax rates

West's Annotated Code of MarylandTax-General

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 6. Boxing and Wrestling Tax (Refs & Annos)
Subtitle 1. Definitions; General Provisions (Refs & Annos)
MD Code, Tax - General, § 6-104
§ 6-104. Tax rates
In general
(a) The boxing and wrestling tax rate is:
(1) except as provided in subsection (b) of this section, for charges to view a telecast of a boxing or wrestling contest, 10% of the gross receipts;
(2) except as provided in item (3) of this subsection, for charges for admission to a boxing or wrestling contest, the greater of:
(i) 10% of the gross receipts; or
(ii) $200; and
(3) for charges for admission to a boxing or wrestling contest, 5% of the gross receipts if the contest is conducted by:
(i) the Maryland National Guard; or
(ii) in Allegany County, a post of the Veterans of Foreign Wars or the American Legion.
Combined tax rates
(b) For charges to view a telecast of a boxing or wrestling contest, if gross receipts subject to the boxing and wrestling tax are also subject to the sales and use tax, the boxing and wrestling tax rate shall be set so the total tax rate does not exceed 10% of the gross receipts.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 278; Acts 1989, c. 619; Acts 1993, c. 5, § 7; Acts 1993, c. 143, § 2.
Formerly Art. 56, §§ 114, 114A.
MD Code, Tax - General, § 6-104, MD TAX GENERAL § 6-104
Current through all legislation from the 2022 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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