HARRY HUGHES, Governor

1791

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be repealed, amended, or enacted to read as follows: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

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 Article 41, § 404 (b) of
the Maryland Code through the Maryland Arts Council, derived
from admissions to concerts and theatrical events, whether
by a single ticket, season ticket or subscriptions;

(3)  Upon gross receipts derived from the amounts
charged for bowling alleys or lanes;

(4)  Upon gross receipts derived from amounts
charged for admission to live boxing or wrestling matches;

(5)  Upon gross receipts received from amounts
charged for the use of tennis courts in Wicomico County
provided that the county or municipality, where appropriate
authorizes the exemption by ordinance or resolution[.];

(6)  UPON GROSS RECEIPTS DERIVED FROM AMOUNTS
CHARGED FOR ADMISSION TO OR USE OF A CHARTER FISHING BOAT.