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HARRY HUGHES, Governor
1545
BY repealing and reenacting, with amendments,
Article 81 — Revenue and Taxes
Section 402(a) and (b)
Annotated Code of Maryland
(1975 Replacement Volume and 1978 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
be repealed, amended, or enacted to read as follows:
Article 81 — Revenue and Taxes
402.
(a) Effective July 1, 1972, any county by resolution
may levy a tax on the gross receipts of every person, firm
or corporation obtained from sources within the 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) ADMISSION, WHETHER BY SINGLE TICKET,
SEASON TICKET, SUBSCRIPTION, FEE OR CHARGE, FOR the use of
sporting or recreational facilities or equipment, including
the rental of sporting or recreational equipment, AND GAMES
OF ENTERTAINMENT; and (4) refreshment, service or
merchandise at any roof garden, cabaret or similar place
where there is furnished a performance. Notwithstanding any
of the provisions of this subsection, no admissions and
amusement tax may be imposed by Calvert County on the gross
receipts of any person, firm, or corporation if the
transaction or activity which produces the gross receipts is
subject to the imposition of either the retail sales tax
under § 325 of this article, or the use tax under § 373 of
this article.
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 serving
or selling of food, refreshment or merchandise. Provided,
if any incorporated city or town located in the county
levies a tax under subsections (b) and (c) of this section,
the county shall not levy a tax on the gross receipts listed
above, obtained from sources within the incorporated city or
town. The tax levied by this subsection shall be collected
by the Comptroller.
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