HARRY HUGHES, Governor

1179

(E)  THE MARYLAND SPORTS STADIUM AUTHORITY MAY IMPOSE A TAX
ON THE GROSS RECEIPTS OF EVERY PERSON, FIRM, OR CORPORATION
DERIVED FROM THE AMOUNTS CHARGED FOR:

(1)  IF PAYMENT OF THE AMOUNT ENTITLES THE PATRON TO
BE PRESENT DURING ANY PORTION OF THE PERFORMANCE, ADMISSION TO
ANY MARYLAND SPORTS STADIUM AUTHORITY FACILITY, WHETHER THE
ADMISSION IS BY SINGLE TICKET, SEASON TICKET, SUBSCRIPTION, OR
COVER CHARGES; AND

(2)  ADMISSION WITHIN AN ENCLOSURE IN ADDITION TO THE
INITIAL CHARGE FOR ADMISSION TO THE ENCLOSURE.

(F)  (1) THE MARYLAND SPORTS STADIUM AUTHORITY MAY IMPOSE AN
ADDITIONAL TAX FOR EACH PERSON PROVIDED WITH AN ADMISSION WITHOUT
CHARGE OR AT REDUCED RATES TO AN AUTHORITY FACILITY AS FOLLOWS:

ADMISSION PRICE                                ADMISSION TAX

OF                                                           IS

0-50 CENTS                                             5 CENTS

51 CENTS - 1 DOLLAR                                  10 CENTS

OVER 1 DOLLAR                                        15 CENTS

(2)  THE TAX IMPOSED UNDER THIS SUBSECTION SHALL BE
COLLECTED BY THE COMPTROLLER.

(3)  THE COMPTROLLER SHALL DISTRIBUTE THE PROCEEDS OF
THE TAX IMPOSED UNDER THIS SUBSECTION AS FOLLOWS:

(I)  IF THE LOCAL LEGISLATIVE BODY IMPOSES A TAX
UNDER SUBSECTION (C) OF THIS SECTION ON THAT CLASS OF ACTIVITIES,
THE LOCAL TAX IS SUPPLANTED AND THE REVENUES SHALL BE DISTRIBUTED
80 PERCENT TO THE AUTHORITY AND 20 PERCENT TO THE LOCAL
GOVERNMENT IN WHICH THE FACILITY IS LOCATED.

(II)  IF THE LOCAL LEGISLATIVE BODY DOES NOT
IMPOSE A TAX UNDER SUBSECTION (C) OF THIS SECTION ON THAT CLASS
OF ACTIVITIES, THE REVENUES SHALL BE DISTRIBUTED 100 PERCENT TO
THE AUTHORITY.

(G) THE MARYLAND STADIUM AUTHORITY MAY ONLY IMPOSE THE TAX
AUTHORIZED UNDER SUBSECTIONS (E) AND (F) OF THIS SECTION AT SUCH
TIME AS THE AUTHORITY OWNS OR LEASES FACILITIES.

403.

(b) The legislative body of a county, incorporated
municipality or Baltimore City [has the authority to] AND THE
MARYLAND SPORTS STADIUM AUTHORITY MAY classify the different
types of activities defined under § 402 and the rate of tax
levied need not be the same for each type of activity.