WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

REVISOR'S NOTE: This section is new language derived
without substantive change from the first sentences of
former Art. 56, §§ 11.4 and 114A, as those sentences
related to the imposition of a "license fee" and to
the imposition of "a tax", respectively.

It is revised to substitute the word "tax" for the
reference in former Art. 56, § 114 to a "license fee",
to clarify that the amount charged is a tax.

The introductory clause of this section, "[e]xcept as
provided in § 6-103 of this subtitle", is added for
clarity.

In the introductory language of this section, the
reference to "gross receipts" is added to clarify that
all receipts from the charges are taxed.

In items (1) and (2) of this section, the word
"charge" is substituted for the former references to
"tickets of admission", "tickets", or an "additional
fee", for clarity.

Defined terms: "Boxing or wrestling contest" § 6-101
"Broadcast right" § 6-101 "Telecast" § 6-101

6-103. EXEMPTIONS.

THE BOXING AND WRESTLING TAX DOES NOT APPLY TO:

(1)  AN INTERCOLLEGIATE, INTERSCHOLASTIC, OR
INTRAMURAL BOXING CONTEST HELD ON THE CAMPUS OR UNDER THE
AUSPICES OF A COLLEGE, HIGH SCHOOL, OR UNIVERSITY IN THE STATE;
OR

(2)  AN AMATEUR BOXING OR WRESTLING CONTEST HELD UNDER
THE AUSPICES OF THE UNITED STATES OF AMERICA AMATEUR BOXING
FEDERATION OR THE YOUNG MEN'S CHRISTIAN ASSOCIATION.

REVISOR'S NOTE: Item (1) of this section is new language
that repeats the provisions of present Art. 56, § 127
that relate to the boxing and wrestling tax.

Item (2) of this section is new language derived
without substantive change from the first sentence of
former Art. 56, § 114, as that sentence related to tax
exemptions for the AABF and the YMCA.

In the introductory language of this section, the
defined term "boxing and wrestling tax" is substituted
for the former references to payment of a "license
fee" and payment of a "license or a license fee" to
Prince George's County to clarify that the amount
charged is a tax and not a license fee. As to

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