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Ch. 634
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2020
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LAWS OF MARYLAND
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from certain coin operated games; requiring that certain
persons obtain a coin operated game owner operator license
in Washington County; requiring that certain persons obtain
a coin operated game permit in Washington County;
establishing method of applications application procedures,
terms, and fees for the licenses and permits; providing for
disposition of certain fees; establishing penalties for
certain violations; providing for the forfeiture of certain
coin operated games under certain conditions; clarifying
language; deleting obsolete provisions; and generally
relating to certain permits and licenses in Washington
County.
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BY repealing and reenacting, with amendments,
Article 81 - Revenue and Taxes
Section 402(a)
Annotated Code of Maryland
(1980 Replacement Volume and 1982 Supplement)
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BY adding to
Article 56 - Licenses
Section 20C to be under the new subtitle "Coin Operated
Games"
Annotated Code of Maryland
(1979 Replacement Volume and 1982 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
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Article 81 - Revenue and Taxes
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402.
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(a) [Effective July 1, 1972,](1) EXCEPT AS OTHERWISE
PROVIDED IN THIS SUBTITLE, 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]:
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(I) 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]
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(II) ADMISSION within an enclosure in addition
to the initial charge for admission to the enclosure; [(3) the]
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