1744                             Laws of Maryland                       Ch. 613

CHAPTER 613

(House Bill 858)

AN ACT to repeal and re-enact, with amendments, Section 402 of
Article 81 of the Annotated Code of Maryland (1969 Replace-
ment Volume), title "Revenue and Taxes," subtitle "Admissions
and Amusement Tax," to exempt wrestling matches and boxing
matches from admission and amusement tax. MENT VOLUME
AS AMENDED BY CHAPTER 5 OF THE ACTS OF THE
SPECIAL SESSION, (DECEMBER 16, 1969), TITLE "REVE-
NUE AND TAXES," SUBTITLE "ADMISSIONS AND AMUSE-
MENT TAX," TO REDUCE THE ADMISSIONS AND AMUSE-
MENT TAX APPLICABLE TO WRESTLING MATCHES AND
BOXING MATCHES.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 402 of Article 81 of the Annotated Code of Maryland
(1969 Replacement Volume), title "Revenue and Taxes," subtitle
(1969 REPLACEMENT VOLUME AS AMENDED BY CHAPTER
5 OF THE ACTS OF THE SPECIAL SESSION (DECEMBER
16, 1969), TITLE "REVENUE AND TAXES," SUBTITLE "Ad-
missions and Amusement Tax," be and it is hereby repealed and
re-enacted, with amendments to read as follows:

402.

There shall be levied, collected and paid a tax at the rate of
four and one-half per centum (4½%) of the gross receipts of every
person, firm or corporation derived from the amounts charged for
(1) admission to any place, whether such admission be by single
ticket, season ticket or subscription, (2) admission within an en-
closure in addition to the initial charge for admission to such en-
closure, (3) the use of sporting or recreation facilities or equip-

ment, and (4) admission, cover charge for seats or tables, refresh-

CLOSURE, (3) THE USE OF SPORTING OR RECREA-
TIONAL FACILITIES OR EQUIPMENT EXCEPT FOR RENTAL
OF SPORTING OR RECREATIONAL EQUIPMENT. THERE
SHALL BE LEVIED, COLLECTED AND PAID A TAX AT
THE RATE OF ONE-HALF OF ONE PERCENTUM (½%)
OF THE GROSS RECEIPTS OF EVERY PERSON, FIRM
OR CORPORATION DERIVED FROM THE AMOUNTS
CHARGED FOR (1) THE RENTAL OF SPORTING OR
RECREATIONAL EQUIPMENT; (2) ADMISSION TO WRES-
TLING MATCHES OR BOXING MATCHES; AND (3) ADMIS-
SION, COVER CHARGE FOR SEATS OR TABLES, REFRESH-
ment, service or merchandise at any roof garden, cabaret or other
similar place where there is furnished a public performance when
payment of such amounts entitles the patron thereof to be present
during any portion of such performance. The term "roof garden or
other similar place," shall include any room in any hotel, restaurant,
hall or other public place where music or dancing privileges or other
entertainment, except mechanical music, radio or television, alone,
and where no dancing is permitted, are afforded the patrons in con-