590 LAWS OF MARYLAND. [CH. 489

Maryland (1939 Edition), title "Licenses", sub-title "Tax on
Admissions", as said section was amended by Chapter 823 of
the Acts of 1941, be and it is hereby repealed and re-enacted,
with amendments, to read as follows:

74. There shall be levied and collected a tax at the rate of
one-half of one per centum (%%) 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 partici-
pating 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, skat-
ing 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 sub-
scription, (b) charges made within an enclosure in addition
to the initial charge for admission to such enclosure, (e)
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 refresh-
ments, service and merchandise.

No tax shall be levied or collected upon admissions or other
charges devoted exclusively to charitable, religious or educa-
tional purposes, or upon the part of the proceeds from any
entertainment Or amusement which go to volunteer fire com-
panies.

SEC. 2. And 'be it further enacted, That this Act shall take
effect June 1, 1943.

Approved May 4, 1943-