Ch. 134

LAWS OF MARYLAND

(a)  The admissions and amusement tax may not be imposed by:

(2) Baltimore County on gross receipts of a not for
profit community association that is organized AND OPERATED to
promote the general welfare of the community that the association
serves and the net earnings of which do not inure to the benefit
of any stockholder or member of the association;

(b)  The admissions and amusement tax may not be imposed by
a county or municipal corporation on gross receipts:

(2) derived from any charge for admission to:

(ii) a concert or theatrical event presented or
offered by a not for profit group that:

1.  is organized AND OPERATED to present
or offer an annual series of scheduled musical concerts; or

2.  is organized AND OPERATED for a
cultural purpose and receives a grant directly or indirectly from
the Maryland State Arts Council;

4-104.

(a) A county or a municipal corporation may exempt from the
admissions and amusement tax gross receipts from any charge for
admission or for merchandise, refreshments, or a service, if the
gross receipts are used exclusively for community or civic
improvement by a not for profit community association that is
organized AND OPERATED to promote the general welfare of the
community that the association serves and the net earnings of
which do not inure to the benefit of any stockholder or member of
the association.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect January 1, 1989.

Approved May 2, 1988.

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