Ch. 2                                    LAWS OF MARYLAND

A PERSON WHO HAS GROSS RECEIPTS SUBJECT TO THE ADMISSIONS
AND AMUSEMENT TAX SHALL PAY THE TAX ON THOSE GROSS RECEIPTS WITH
THE RETURN THAT COVERS THE PERIOD IN WHICH THOSE RECEIPTS ARE
EARNED.

(B) LIABILITY OF CORPORATE OFFICERS.

IF A CORPORATION, OTHER THAN A NONSTOCK, NOT FOR PROFIT
CORPORATION, IS REQUIRED TO PAY THE ADMISSIONS AND AMUSEMENT TAX,
PERSONAL LIABILITY FOR THE TAX AND INTEREST AND PENALTIES ON THE
TAX EXTENDS TO ANY OFFICER OF THE CORPORATION WHO EXERCISES
DIRECT CONTROL OVER ITS FISCAL MANAGEMENT.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
405(c).

In the introductory language of subsection (a) of this
section, the references to a person "who has gross
receipts subject to the admissions and amusement tax"
and to the return "that covers the period in which
those gross receipts are earned" are added for
clarity, since the Office of the Comptroller advises
that returns are due periodically, whether or not
taxes are due. See § 4-201 of this title.

Also in the introductory language of subsection (a) of
this section, the phrase "on those gross receipts" is
added for clarity.

Also in the introductory language of subsection (a) of
this section, the former words "firm or corporation"
are deleted as included in the defined term "person".

In subsection (b) of this section, the reference to a
corporation "required to pay" the tax is substituted
for the former reference to a person "liable for" the
tax, since subsection (b) makes other persons liable
for payment.

Also in subsection (b) of this section, the phrase
"for the tax and interest and penalties on the tax" is
added to clarify the scope of liability. This
addition is based on the former reference to corporate
liability for "any tax, penalty, or interest due under
this subtitle".

Defined terms: "Admissions and amusement tax" § 1-101
"Comptroller" § 1-101 "Person" §§ 1-101 and 4-101

GENERAL REVISOR'S NOTE TO TITLE:

The second sentence of former Art. 81, § 402(d), which
required that an audited financial statement be filed before the
renewal of a commercial bingo license in Anne Arundel County, is
transferred to Art. 24 of the Code.

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