Ch. 2

LAWS OF MARYLAND

"person[s]" under this law. The Retail Sales Tax
Division uses a letter, written by an assistant
attorney general, dated June 30, 1977, in support of
this addition. A copy of this letter is on file in
the offices of the Division of Statutory Revision of
the Department of Legislative Reference.

Defined term: "State" § 1-101

(D) STADIUM" AUTHORITY.

"STADIUM AUTHORITY" MEANS THE MARYLAND STADIUM AUTHORITY,
CREATED UNDER § 13-702 OF THE FINANCIAL INSTITUTIONS ARTICLE.

REVISOR'S NOTE: This subsection is new language added to
avoid repetition of phrases such as the "Maryland
Stadium Authority, created under § 13-702 of the
Financial Institutions Article".

4-102. AUTHORIZATION TO IMPOSE ADMISSIONS AND AMUSEMENT TAX".

(A)  COUNTIES.

A COUNTY MAY IMPOSE, BY RESOLUTION, A TAX ON:

(1)  THE GROSS RECEIPTS DERIVED FROM ANY ADMISSIONS
AND AMUSEMENT CHARGE IN THAT COUNTY; AND

(2)  AN ADMISSION IN THAT COUNTY FOR A REDUCED CHARGE
OR AT NO CHARGE TO A PLACE IF THERE IS A CHARGE FOR OTHER
ADMISSIONS TO THE PLACE.

(B)  MUNICIPAL CORPORATIONS.

A MUNICIPAL CORPORATION MAY IMPOSE, BY ORDINANCE OR
RESOLUTION, A TAX ON:

(1)  THE GROSS RECEIPTS DERIVED FROM ANY ADMISSION AND
AMUSEMENT CHARGE IN THAT MUNICIPAL CORPORATION; AND

(2)  AN ADMISSION IN THAT MUNICIPAL CORPORATION FOR A
REDUCED CHARGE OR AT NO CHARGE TO A PLACE IF THERE IS A CHARGE
FOR OTHER ADMISSIONS TO THE PLACE.

(C)  STADIUM AUTHORITY.

THE STADIUM AUTHORITY MAY IMPOSE A TAX ON:

(1) THE GROSS RECEIPTS DERIVED FROM ANY ADMISSIONS
AND AMUSEMENT CHARGE FOR AN ADMISSION TO A FACILITY OWNED OR
LEASED BY THE STADIUM AUTHORITY; AND

(2) AN ADMISSION FOR A REDUCED CHARGE OR AT NO CHARGE
TO A FACILITY OWNED OR LEASED BY THE STADIUM AUTHORITY IF THERE.
IS A CHARGE FOR OTHER ADMISSIONS TO THE FACILITY.                     

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