Ch. 2

LAWS OF MARYLAND

The second sentence of former Art. 41, § 10-502(2), which
required the Department of Assessments and Taxation to perform
the administrative duties of the Tax Court that it requested, is
codified in TP § 2-206. See also § 3-105(a)(3) of this title.

The introductory language of former Art. 41, § 10-502, which
created the Tax Court and the Department, is codified in TP §
2-101 and in § 3-102 of this title.

Former Art. 41, § 10-502(1), which described the
jurisdiction of the Tax Court, is codified in § 3-103 of this
title.

Former Art. 81, § 247A, which defined the term "State Tax
Commission", is transferred to the Session Laws. See Section 7
of Chapter 2, Acts of 1988, Which enacted this article.

TITLE 4. ADMISSIONS AND AMUSEMENT TAX.
SUBTITLE 1. DEFINITIONS; GENERAL PROVISIONS.
4-101. DEFINITIONS.

(A)  IN GENERAL.

IN THIS TITLE THE FOLLOWING WORD'S. HAVE THE MEANINGS
INDICATED.

REVISOR'S NOTE: This subsection is new language used as the
standard introductory language to a definition
section.

(B)  ADMISSIONS AND AMUSEMENT CHARGE.

"ADMISSIONS AND AMUSEMENT CHARGE", UNLESS EXPRESSLY PROVIDED
OTHERWISE, MEANS A CHARGE FOR:                                       ,

(1)  ADMISSION TO A PLACE, INCLUDING ANY ADDITIONAL
SEPARATE CHARGE FOR ADMISSION WITHIN AN ENCLOSURE;

(2)  USE OF A GAME OF ENTERTAINMENT;

(3)  USE OF A RECREATIONAL OR SPORTS FACILITY;

(4)  USE OR RENTAL OF RECREATIONAL OR SPORTS
EQUIPMENT; AND

(5)  MERCHANDISE, REFRESHMENTS, OR A SERVICE SOLD OR
SERVED IN CONNECTION WITH ENTERTAINMENT AT A NIGHTCLUB OR  ROOM IN
A HOTEL, RESTAURANT, HALL, OR OTHER PLACE WHERE DANCING
PRIVILEGES, MUSIC, OR OTHER ENTERTAINMENT IS PROVIDED.

REVISOR'S NOTE: This subsection is new language derived
without substantive change from former Art. 81, §

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