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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
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 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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