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§ 6-102. Tax imposed on gross receipts

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

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)
Effective: October 1, 2008
MD Code, Tax - General, § 6-102
§ 6-102. Tax imposed on gross receipts
Currentness
Except as provided in § 6-103 of this subtitle, a tax is imposed on gross receipts derived from:
(1) a charge for admission to a boxing or wrestling contest in the State; and
(2) a charge, by ticket or per event or occasion basis, to view a telecast of a boxing or wrestling contest in the State regardless of the origin of the telecast.

Credits

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1989, c. 619; Acts 1993, c. 5, § 7; Acts 2008, c. 607, § 1, eff. Oct. 1, 2008; Acts 2008, c. 608, § 1, eff. Oct. 1, 2008.
Formerly Art. 56, §§ 114, 114A.
MD Code, Tax - General, § 6-102, MD TAX GENERAL § 6-102
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.
End of Document