Ch. 2                                    LAWS OF MARYLAND

cost of administration and collection", for clarity
and consistency.

Defined terms: "Admissions and amusement tax" § 1-101
"Comptroller" § 1-101 "Quarter" § 2-101
"Revenue" § 2-101

2-202. TO COUNTY, MUNICIPAL CORPORATION, AND MARYLAND STADIUM
AUTHORITY.

AFTER MAKING THE DISTRIBUTION REQUIRED UNDER § 2-201 -OF THIS
SUBTITLE, WITHIN 20 DAYS AFTER THE END OF EACH QUARTER, THE
COMPTROLLER SHALL DISTRIBUTE THE REMAINING ADMISSIONS AND
AMUSEMENT TAX REVENUE:

(1)  TO THE MARYLAND STADIUM AUTHORITY, COUNTY, OR
MUNICIPAL CORPORATION THAT IS THE SOURCE OF THE REVENUE; OR

(2)  IF THE MARYLAND STADIUM AUTHORITY AND ALSO A
COUNTY OR MUNICIPAL CORPORATION TAX A REDUCED CHARGE OR FREE
ADMISSION:

(I)  80% OF THAT REVENUE TO THE AUTHORITY; AND

(II)  20% TO THE COUNTY OR MUNICIPAL
CORPORATION.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §§
402(f)(3)(i) and 404(d).

The introductory clause of this section, "[a]fter
making the distribution required under § 2-201 of this
subtitle", is added to clarify the reference to the
"remaining ... revenue".

In item (1), the introductory language of (2), and
(2)(ii) of this section, the defined term "county" and
the words "municipal corporation" are substituted for
the former words "respective legislative bodies of the
... incorporated municipality or the Mayor and City
Council of Baltimore City", "local legislative body",
and "local government in which the facility is
located", for clarity and consistency.

In item (1) of this section, the former specific
reference to revenues "under subsection (c) of this
section" is deleted as included in the revenue "from
admissions taxed by the Maryland Stadium Authority";
for clarity.

In the introductory language of item (2) of this
section, the reference to a tax on a "reduced charge
or free admission" is substituted for the former
reference to a tax "under subsection (c) of this
section on that class of activities", for clarity.

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