3280

COUNTY LOCAL LAWS

(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 servicing or selling of food,
refreshment or merchandise.

Provided, that in those cases where tickets to
places of amusement or gross receipts for amusements
are taxed under the provisions of the Retail Sales Tax
Act or the Maryland Use Tax, the total combined
admissions tax and sales or use tax shall not exceed
ten percent (10%).

Provided further, that if any incorporated city
or town located in Prince George's County levies a tax
under subsection (B) of Section 402 of Article 81 of
the Annotated Code of Maryland, the levy herein
imposed shall not apply to the gross receipts listed
above obtained from sources within the incorporated
city or town.

The tax levied by this enactment shall be
collected by the Comptroller of Maryland.

SECTION 1 (A). INCREASE OF LEVY UPON EXPIRATION

OF STATE LEVY.