Ch. 2

LAWS OF MARYLAND

(B) COUNTIES AND MUNICIPAL CORPORATIONS.

THE ADMISSIONS AND AMUSEMENT TAX MAY NOT BE IMPOSED BY A
COUNTY OR MUNICIPAL CORPORATION ON GROSS RECEIPTS:

(1)  DERIVED - FROM ANY CHARGE FOR MERCHANDISE,
REFRESHMENTS, OR A SERVICE SOLD OR SERVED AT A PLACE WHERE:

(I)  DANCING IS PROHIBITED; AND

(II)  THE ONLY ENTERTAINMENT PROVIDED IS
MECHANICAL MUSIC, RADIO, OR TELEVISION;

(2)  DERIVED FROM ANY CHARGE FOR ADMISSION TO:

(I)  A LIVE BOXING OR WRESTLING MATCH; OR

(II)  A CONCERT OR THEATRICAL EVENT PRESENTED OR
OFFERED BY A NOT FOR PROFIT GROUP THAT:

1.  IS ORGANIZED TO PRESENT OR OFFER AN
ANNUAL SERIES OF SCHEDULED MUSICAL CONCERTS; OR

2.   IS ORGANIZED FOR A CULTURAL PURPOSE
AND RECEIVES A GRANT DIRECTLY OR INDIRECTLY FROM THE MARYLAND
STATE ARTS COUNCIL;

(3)  DERIVED FROM ANY CHARGE FOR ADMISSION TO OR USE
OF:

(I)  A FACILITY OR EQUIPMENT IN CONNECTION WITH
A BINGO GAME THAT IS OPERATED IN ACCORDANCE WITH ARTICLE 27, §
260 OF THE CODE;

(II)  A BOWLING ALLEY OR LANE; OR

(III)  A CHARTER FISHING BOAT;

(4)  DERIVED FROM ANY CHARGE FOR ADMISSION OR FOR
MERCHANDISE, REFRESHMENTS, OR A SERVICE, IF THE GROSS RECEIPTS
ARE USED EXCLUSIVELY FOR:

(I)  A CHARITABLE, EDUCATIONAL, OR RELIGIOUS
PURPOSE;

(II)  A VOLUNTEER FIRE COMPANY OR NONPROFIT
RESCUE SQUAD;

(III)  A FRATERNAL, SERVICE, OR VETERANS'
ORGANIZATION CHARTERED BY A GRANT OF CONGRESS; OR

(IV)  THE IMPROVEMENT, MAINTENANCE, OR OPERATION
OF AN AGRICULTURAL FAIR, IF NO NET EARNINGS INURE TO THE BENEFIT
OF ANY STOCKHOLDER OR MEMBER OF THE ASSOCIATION THAT CONDUCTS THE
FAIR; OR

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