1514 LAWS OF MARYLAND. [CH. 601

missions", providing for the distribution of the proceeds
from the tax on admissions and authorizing the several
political sub-divisions of the State to increase the tax on
admissions in their respective jurisdictions.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Sections 74 and 74B of Article 56 of the Annotated
Code of Maryland (1943 Supplement), title "Licenses", sub-
title "Tax on Admissions", be and they are hereby repealed and
re-enacted, with amendments, to read as follows:

74. (1) There shall be levied and collected a tax at the rate
of one-half of one percentum (1/2%) of the gross receipts of
every person, firm or corporation operating for profit any
place of amusement, offering for profit any form of entertain-
ment or maintaining for profit any facilities for sport or
recreation, within this State, from the sale of admission
tickets, cash admissions, charges or fees for either viewing or
participating in any amusement, entertainment, recreation or
sport. Such tax shall apply, but shall not be limited, to ad-
missions, charges or fees with respect to any show, athletic
event, contest, game, theatre, moving picture theatre, opera,
race track, skating rink, merry-go-round, roller coaster, amuse-
ment ride, whip, ferris wheel, snake, old mill, bowling alley,
pool or billiard hall, swimming pool, tennis or badminton
court and golf course. The gross receipts taxable as above
provided shall include, but shall not be limited to, (a) ad-
missions by season ticket or subscription, (b) charges made
within an enclosure in addition to the initial charge for ad-
mission to such enclosure, (c) charges for the use of sporting
or recreational facilities or equipment and (d) gross receipts
from any admission or cover charge for seats and tables re-
served or otherwise, at any restaurant, hotel, cafe, night club
cabaret, roof garden or similar place furnishing music or a
floor show or similar entertainment. In cases where there is
no charge for admission or cover charge to such place of enter-
tainment, furnishing music or a floor show or similar enter-
tainment, but a charge for admission is wholly or in part
included in the price paid for refreshments, service or mer-
chandise, an equivalent tax shall be levied and collected upon
the gross receipts from refreshments, service and merchandise.

(2) In addition to the tax specifically levied by this section, .
any incorporated town or city of the State shall have the
power by ordinance to levy a tax on the gross receipts received
from the sale of admission tickets, cash admissions, charges or
fees for either viewing or participating in any amusement,
entertainment, recreation or sport, received by every person,
firm or corporation operating for profit any place of amuse-