Ch. 2

LAWS OF MARYLAND

REVISOR'S NOTE: This subsection is new language used as the
standard introductory language to a definition
section.

(B)  BOXING OR WRESTLING CONTEST.

"BOXING OR WRESTLING CONTEST" MEANS A BOXING, SPARRING, OR
WRESTLING CONTEST, EVENT, EXHIBITION, OR MATCH.

REVISOR'S NOTE: This subsection is new language added to
avoid repetition of phrases such as "a boxing,
sparring, or wrestling contest, event, exhibition, or
match".

(C)  BROADCAST RIGHT.

"BROADCAST RIGHT" MEANS A RIGHT TO BROADCAST BY RADIO,
TELEVISION, MOTION PICTURE, OR OTHER ELECTRONIC MEANS.

REVISOR'S NOTE: This subsection is new language added to
avoid the repetition of phrases such as the "right to
broadcast by radio, television, or motion picture".

(D)  COMMISSION.

"COMMISSION" MEANS THE STATE ATHLETIC COMMISSION.

REVISOR'S NOTE: This subsection is new language added to
avoid repetition of the full title of the Commission.

(E)  TELECAST.
"TELECAST" MEANS:

(1)  A CLOSED CIRCUIT TELECAST; OR

(2)  A SUBSCRIPTION TELEVISION BROADCAST.

REVISOR'S NOTE: This subsection is new language added to
avoid repetition of the phrase "closed circuit
telecast or subscription television broadcast".

6-102. IMPOSITION OF TAX.

EXCEPT AS PROVIDED IN § 6-103 OF THIS SUBTITLE, A TAX IS
IMPOSED ON GROSS RECEIPTS DERIVED FROM:

(1)  A CHARGE FOR ADMISSION TO A BOXING OR WRESTLING
CONTEST IN THE STATE;

(2)  A CHARGE, BY TICKET OR PER EVENT OR OCCASION
BASIS, TO VIEW A TELECAST OF A BOXING OR WRESTLING CONTEST IN THE
STATE REGARDLESS OF THE ORIGIN OF THE TELECAST; AND

(3)  A CHARGE FOR THE SALE OF A BROADCAST RIGHT TO A
BOXING OR WRESTLING CONTEST IN THE STATE.

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