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§ 4-101. Definitions

West's Annotated Code of MarylandTax-GeneralEffective: October 1, 2008

West's Annotated Code of Maryland
Tax-General (Refs & Annos)
Title 4. Admissions and Amusement Tax (Refs & Annos)
Subtitle 1. Definitions; General Provisions (Refs & Annos)
Effective: October 1, 2008
MD Code, Tax - General, § 4-101
§ 4-101. Definitions
Currentness
In general
(a) In this title the following words have the meanings indicated.
Admissions and amusement charge
(b)(1) “Admissions and amusement charge”, unless expressly provided otherwise, means a charge for:
(i) admission to a place, including any additional separate charge for admission within an enclosure;
(ii) use of a game of entertainment;
(iii) use of a recreational or sports facility;
(iv) use or rental of recreational or sports equipment; and
(v) merchandise, refreshments, or a service sold or served in connection with entertainment at a nightclub or room in a hotel, restaurant, hall, or other place where dancing privileges, music, or other entertainment is provided.
(2) “Admissions and amusement charge” does not include a charge for admission to a political fundraising event.
Game of entertainment
(c) “Game of entertainment” includes, in Anne Arundel County or Calvert County, the game of instant bingo permitted under a commercial bingo license.
Person
(d) “Person” includes:
(1) this State or a political subdivision, unit, or instrumentality of this State;
(2) another state or a political subdivision, unit, or instrumentality of that state; and
(3) a unit or instrumentality of a political subdivision of this State or of another state.
Stadium Authority
(e) “Stadium Authority” means the Maryland Stadium Authority created under § 10-604 of the Economic Development Article.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1994, c. 559, § 1, eff. Jan. 1, 1995; Acts 1994, c. 746, § 1, eff. July 1, 1994; Acts 1995, c. 3, § 1, eff. March 7, 1995; Acts 1999, c. 250, § 1, eff. July 1, 1999; Acts 2008, c. 306, § 18, eff. Oct. 1, 2008.
Formerly Art. 81, § 402.
MD Code, Tax - General, § 4-101, MD TAX GENERAL § 4-101
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.
End of Document