WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

on the authority to tax revenue used for those costs.

Defined terms: "Admissions and amusement tax" § 1-101

"County" § 1-101

"Sales and use tax" § 1-101

"Stadium Authority" § 4-101

4-104. EXEMPTIONS.

(A)  NOT FOR PROFIT COMMUNITY ASSOCIATIONS.

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 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)  PERFORMING ARTS ORGANIZATIONS.

A COUNTY OR A MUNICIPAL CORPORATION MAY EXEMPT FROM THE
ADMISSIONS AND AMUSEMENT TAX GROSS RECEIPTS FROM ANY CHARGE FOR
ADMISSION TO A CONCERT OR THEATRICAL EVENT OF A NOT FOR PROFIT
ORGANIZATION THAT IS ORGANIZED TO PRESENT OR OFFER ANY OF THE
PERFORMING ARTS.

(C)  TENNIS COURTS IN WICOMICO COUNTY.

WICOMICO COUNTY OR A MUNICIPAL CORPORATION IN WICOMICO
COUNTY MAY EXEMPT, BY ORDINANCE OR RESOLUTION, FROM THE
ADMISSIONS AND AMUSEMENT TAX GROSS RECEIPTS FROM ANY CHARGE FOR
USE OF TENNIS COURTS.

(D)  EFFECT OF EXEMPTIONS.

(1)  AN EXEMPTION OF A CLASS OF ACTIVITY BY A COUNTY
OR MUNICIPAL CORPORATION DOES NOT ALTER THE ABILITY OF THE
STADIUM AUTHORITY TO TAX THAT CLASS.

(2)  AN EXEMPTION OF A CLASS OF ACTIVITY BY THE
STADIUM AUTHORITY DOES NOT ALTER THE ABILITY OF A COUNTY OR
MUNICIPAL CORPORATION TO TAX THAT CLASS.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §§
403(d)(2) and (3), 406(5), 406A, and 406C.

In subsections (a) and (b) of this section, the

references to a "municipal corporation" are

substituted for the former references to an
"incorporated city or town", for clarity.

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