Ch. 2

LAWS OF MARYLAND

licenses, see Art. 56, §§ 109 through 126, as amended

and renumbered by Ch. ___, Acts of 1988, which also

enacted this article.

In item (1) of this section, the reference to an
"intramural" contest is added for clarity.

In item (2) of this section, the reference to the
"United States of America Amateur Boxing Federation"
is substituted for the former inaccurate reference to
the "Amateur Athletic Union", for clarity.

The first sentence of former Art. 56, § 114, as it
related to an organization that sponsored a boxing and
wrestling contest at Ritchie Coliseum at the
University of Maryland under the authority of the
University of Maryland Athletic Director, is deleted
as obsolete. The Ritchie Coliseum is no longer used
as an athletic facility.

The second sentence of former Art. 56, § 114A, which
made the tax inapplicable to "any match shown or
transmitted for which neither tickets are sold nor an
additional fee on a per event or per occasion basis is
charged", is deleted as surplusage.

Defined terms: "Boxing or wrestling contest" § 6-101
"Boxing and wrestling tax" § 1-101

6-104. TAX RATES.

THE BOXING AND WRESTLING TAX RATE IS:

(1)  FOR CHARGES TO VIEW A TELECAST OF A BOXING OR
WRESTLING CONTEST, 10% OF THE GROSS RECEIPTS;

(2)  EXCEPT AS PROVIDED IN ITEM (3) OF THIS SECTION,
FOR CHARGES FOR ADMISSION TO A BOXING OR WRESTLING CONTEST OR FOR
THE SALE OF BROADCAST RIGHTS TO A BOXING OR WRESTLING CONTEST,
THE GREATER OF:

(I)  10% OF THE GROSS RECEIPTS; OR

(II) 1. $100 IF THE COMMISSION EMPLOYS FEWER
THAN 5 INDIVIDUALS FOR THE CONTEST; OR

2. $200 IF THE COMMISSION EMPLOYS 5 OR
MORE INDIVIDUALS FOR THE CONTEST; AND

(3)  FOR CHARGES FOR ADMISSION TO A BOXING OR
WRESTLING CONTEST OR FOR THE SALE OF BROADCAST RIGHTS TO A BOXING
OR WRESTLING CONTEST, 5% OF THE GROSS RECEIPTS IF THE CONTEST IS
CONDUCTED BY:

(I) THE MARYLAND NATIONAL GUARD; OR

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