1448 LAWS OF MARYLAND. [CH. 823

five new sections be and the same hereby are added to said
Article, said new sections to be known as Sections 74, 74A,
74B, 740 and 74D, to follow immediately after said sub-title,
and to read as follows:

74. There shall be levied and collected a tax at the rate
of one per centum (1%) of the gross receipts of every person,
firm or corporation operating for profit any place of amuse-
ment, offering for profit any form of entertainment or main-
taining 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 admissions, 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, amusement 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) admissions by season ticket or subscription,
(b) charges made within an enclosure in addition to the
initial charge for admission 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 reserved 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 entertainment, furnishing music or a floor
show or similar entertainment, but a charge for admission is
wholly or in part included in the price paid for refreshments,
service or merchandise, an equivalent tax shall be levied and
collected upon the gross receipts from refreshments, service
and merchandise.

No tax shall be levied or collected upon admissions or other
charges devoted exclusively to charitable, religious or educa-
tional purposes.

On and after October 1, 1941, all the aforesaid taxes shall
be paid at the rate of one-half of the one per centum.

74A. There is hereby levied and imposed an additional tax
of five cents (50) for each person admitted free or at reduced
rates to any place of amusement, entertainment, recreation or
sport subject to the taxes imposed by this sub-title, at a time
when and under circumstances under which an admission
charge is made to other persons, not in excess of fifty cents
(50); and a tax of ten cents (100) when the price charged
to such other persons is in excess of fifty cents (50) but not