Marvin Mandel, Governor                         947

COLLECT A TAX ON THE GROSS RECEIPTS OF CERTAIN
ADMISSIONS AND USES, GENERALLY KNOWN AS AN AD-
MISSION AND AMUSEMENT TAX EFFECTIVE JULY 1,
1972, AND TO RELATE GENERALLY TO THE SO-CALLED
ADMISSIONS AND AMUSEMENT TAX IN THIS STATE AND
IN ITS POLITICAL SUBDIVISIONS.

Section 1. Be it enacted by the General Assembly of Maryland,,
That Sections 402 and 410(a) of Article 81 of the Annotated Code
of Maryland (1969 Replacement Volume and 1970 Supplement), title
"Revenue and Taxes," subtitle "Admissions and Amusement Tax,"
be and they are hereby repealed and re-enacted, with amendments,
and all to read as follows:

402.

There EFFECTIVE JULY 1, 1971, THERE shall be levied,
collected and paid a tax at the rate of [four and one-half
per centum (4½%)] 3½% ONE-HALF OF ONE PER CEN-
TUM (½%) of the gross receipts of every person, firm or
corporation derived from the amounts charged for (1) admis-
sion to any place, whether such admission be by single ticket,
season ticket or subscription, including a cover charge for seats
or tables at any roof garden, cabaret, or other similar place
where there is furnished a performance when payment of such
amounts entitles the patron thereof to be present during any portion
of such performance, (2) admission within an enclosure in addition
to the initial charge for admission to such enclosure, (3) the use of
sporting or recreational 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 per centum (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; and (2) [admission to wrestling matches or boxing
matches; and (3) admission, cover charges for seats or tables,] re-
INCLUDING THE RENTAL OF THE SPORTING OR REC-
REATIONAL EQUIPMENT, AND (4) REfreshment, serv-
ice or merchandise at any roof garden, cabaret or other
similar place where there is furnished a 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, restau-
rant, hall or other place where music or dancing privileges or other
entertainment, except mechanical music, RADIO OR TELEVISION,
ALONE, AND WHERE NO DANCING IS PERMITTED, are
afforded to members, guests or patrons in connection with the serv-
ing or selling of food, refreshments REFRESHMENT or merchan-
dise, [ It is further provided that this section shall not apply to
bowling alleys or lanes.]

410.

(a) Out of the proceeds of the taxes collected under this subtitle,

the Comptroller shall first deduct and retain and place in the Gen-

eral Fund of the State of Maryland [eight ninths] six sevenths

of the proceeds derived from taxes under Section 402 [, except

that in the event Chapter........of the Acts of 1969 (House Bill 204)