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2049
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MARVIN MANDEL, Governor
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from Amusement Tax
Admissions and Amusement Tax - Wicomico County
FOR the purpose of exempting authorizing an exemption
from the admissions and amusement tax any charged on
receipts from the amounts charged for the use of
tennis courts in Wicomico County.
BY repealing and reenacting, with amendments,
Article 81 — Revenue and Taxes
Section 406
Annotated Code of Maryland
(1975 Replacement Volume and 1976 Supplement)
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SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That Section 406 of Article 81 - Revenue and
Taxes, of the Annotated Code of Maryland (1975
Replacement Volume and 1976 Supplement) be and it is
hereby repealed and reenacted, with amendments, to read
as follows:
Article 81 - Revenue and Taxes
406.
No tax shall be levied or collected under the
provisions of § 402 of this article:
(1) Upon the gross receipts derived from the
amounts charged for admissions or refreshments, service
and merchandise when such gross receipts are devoted
exclusively to charitable, religious or educational
purposes or inure exclusively to the benefit of a
volunteer fire company or a nonprofit rescue squad, or to
service, fraternal or veterans' organizations, whose
charters have been granted by the Congress of the United
States nor when such gross receipts inure to the benefit
of any agricultural fair, provided no part of the net
earnings thereof inure to the benefit of any stockholders
or member of the association conducting the same and
provided the proceeds therefrom are used exclusively for
the improvement, maintenance and operation of such
agricultural fair, nor upon gross receipts derived from
the amounts charged for admission and the use of sporting
or recreational facilities or equipment commonly
described as "bingo" when such bingo games are operated
pursuant to § 260 of Article 27 of the Annotated Code of
Maryland;
(2) Upon the gross receipts of nonprofit
groups or associations organized to present or offer
annual series of scheduled musical concerts and of those
nonprofit, cultural organizations which receive grants
through or from the Maryland Arts Council or which
receive direct appropriations of State funds under
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