2794

COUNTY LOCAL LAWS

Supplement) as amended by House Bill No. 31 enacted at
the 1972 Session of the General Assembly of Maryland,
authorizes any county, by resolution, to levy a tax on
the gross receipts of every person, firm or
corporation, obtained from sources within said county,
derived from the amounts charged for admission to any
place, use of sporting or recreational facilities or
equipment, refreshment, service or merchandise and a
tax on admissions without charge or at reduced rates
as herein enacted. [[by adding new Section 11-96
through 11—98 under new Article XIII to the Baltimore
County Code, 1968, title "Finance and Taxation".]]

SECTION 1. BE IT RESOLVED BY THE COUNTY COUNCIL
OF BALTIMORE COUNTY, MARYLAND, that new Sections 11-96
through 11-98 under new Article XIII, be and they are
hereby added to the Baltimore County Code, 1968, title
"Finance and Taxation"; said new article and sections
to read as follows:

ARTICLE XIII. ADMISSIONS AND AMUSEMENT TAX
SEC. 11-96 GROSS-RECEIPTS TAX

(A) A TAX IS HEREBY LEVIED AND IMPOSED AT THE
RATE OF [[NINE]] FOUR AND ONE-HALF PERCENT [[9 1/2%]]

(4 1/2%) OF THE GROSS RECEIPTS OF ANY PERSON, FIRM OR

CORPORATION, OBTAINED FROM SOURCES WITHIN BALTIMORE
COUNTY, DERIVED FROM THE AMOUNTS CHARGED FOR (1)
ADMISSION TO ANY PLACE, WHETHER THE 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, IF PAYMENT OF THE
AMOUNTS ENTITLES THE PATRON THEREOF TO BE PRESENT
DURING ANY PORTION OF THE PERFORMANCE; (2) ADMISSION
WITHIN AN ENCLOSURE IN ADDITION TO THE INITIAL CHARGE
FOR ADMISSION TO THE ENCLOSURE; (3) THE USE OF
SPORTING OR RECREATIONAL FACILITIES OR EQUIPMENT,
INCLUDING THE RENTAL OF SPORTING OR RECREATIONAL
EQUIPMENT; AND (4) REFRESHMENT, SERVICE OR MERCHANDISE
AT ANY ROOF GARDEN, CABARET OR SIMILAR PLACE WHERE
THERE IS FURNISHED A PERFORMANCE. THE TERM "ROOF
GARDEN OR OTHER SIMILAR PLACE" SHALL INCLUDE ANY ROOM
IN ANY HOTEL, RESTAURANT, 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 THE
MEMBERS, GUESTS, OR PATRONS IN CONNECTION WITH THE