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2021
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HARRY HUGHES, Governor
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(III) THE use of sporting or recreational
facilities or equipment, including the rental of sporting or
recreational equipment, and games of entertainment; and [(4)
refreshment]
(IV) 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]
(2) ADMISSIONS and amusement tax may NOT be imposed
by:
(I) 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; OR
(II) WASHINGTON COUNTY ON THE GROSS RECEIPTS OF
ANY PERSON WHO KEEPS, OWNS, OR MAINTAINS A COIN OPERATED GAME OR
AMUSEMENT DEVICE THAT IS SUBJECT TO THE LICENSE AND PERMIT
REQUIREMENTS OF ARTICLE 56, § 20C OF THIS CODE.
(3) 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]
(4) 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.
(5) The tax levied by this subsection shall be
collected by the Comptroller.
Article 56 - Licenses
COIN OPERATED GAMES
20C.
(A) (1) IN THIS SECTION, "COIN OPERATED GAME" MEANS AN
AMUSEMENT DEVICE IN WASHINGTON COUNTY THAT IS OPERATED OR
ACTIVATED BY COINS OR TOKENS.
(2) "COIN OPERATED GAME" INCLUDES:
(I) A VIDEO GAME;
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