Ch. 2

LAWS OF MARYLAND

SUBTITLE 2. RETURNS.

6-201. REQUIRED.

(A)  IN GENERAL.

A PERSON SHALL COMPLETE, UNDER OATH, AND FILE WITH THE
COMMISSION THE BOXING AND WRESTLING TAX RETURN THAT THE
COMMISSION REQUIRES WITHIN 72 HOURS AFTER A BOXING OR WRESTLING
CONTEST FROM WHICH THE PERSON DERIVED GROSS RECEIPTS SUBJECT TO
THE BOXING AND WRESTLING TAX.

(B)  INFORMATION ON RECEIPTS.
A RETURN SHALL STATE:

CONTEST;

(1)  THE GROSS RECEIPTS OF THE BOXING OR WRESTLING

(2)  THE NUMBER OF:

(I)  TICKETS SOLD; AND

(II)  PERSONS PAYING A CHARGE; AND

(3)  ANY OTHER INFORMATION THE COMMISSION REQUIRES.

REVISOR'S NOTE: This section is new language derived
without substantive change from the first sentences of
former Art. 56, §§ 114 and 114A, as those sentences
related to filing reports and report information.

Subsection (a) of this section is revised to state
expressly that which only was implied in the former
law -- i.e., the time by which persons broadcasting a
contest must file returns is based on the requirement
that those persons pay the tax within 72 hours after
the broadcast.

In subsections (a) and (b) of this section, the words
"boxing and wrestling tax return" and "return",
respectively, are substituted for the former word
"report", for clarity and consistency with the
terminology used throughout this article.

In subsection (a) of this section, the words "that the
Commission requires" are added for clarity.

Also in subsection (a) of this section, the reference
to a person "[deriving] gross receipts subject to the
boxing and wrestling tax" is substituted for the
former references to one who "may hold or exercise any
of the privileges conferred by this subtitle" and to a
person "holding, transmitting, or showing any boxing,
sparring or wrestling matches", for clarity.

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