WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

IF GROSS RECEIPTS SUBJECT TO THE ADMISSIONS AND AMUSEMENT
TAX ARE ALSO SUBJECT TO THE SALES AND USE TAX, A COUNTY OR A
MUNICIPAL CORPORATION MAY NOT SET A RATE SO THAT, WHEN COMBINED
WITH THE SALES AND USE TAX, THE TOTAL TAX RATE WILL EXCEED 10% OF
THE GROSS RECEIPTS.

(C)  LIMITATION ON RATES OF COUNTIES AND MUNICIPAL
CORPORATIONS WHEN STADIUM AUTHORITY IMPOSES TAX.

IF GROSS RECEIPTS SUBJECT TO THE ADMISSIONS AND AMUSEMENT
TAX IMPOSED BY THE STADIUM AUTHORITY ARE ALSO SUBJECT TO AN
ADMISSIONS AND AMUSEMENT TAX IMPOSED BY A COUNTY OR MUNICIPAL
CORPORATION, THE COUNTY OR MUNICIPAL CORPORATION MAY NOT SET A
RATE OR COLLECT THE TAX AT A RATE SO THAT, WHEN COMBINED WITH THE
RATE OF THE STADIUM AUTHORITY, THE TOTAL TAX RATE WILL EXCEED 10%
OF THE GROSS RECEIPTS.

(D)  MUNICIPAL CORPORATION TAX RATE NOT RESTRICTED BY COUNTY
RATE.

A MUNICIPAL CORPORATION MAY SET AN ADMISSIONS AND AMUSEMENT
TAX RATE THAT DIFFERS FROM THE RATE SET BY THE COUNTY WHERE THE
MUNICIPAL CORPORATION IS LOCATED.

(E)  MULTIPLE RATES ALLOWED.

FOR PURPOSES OF SETTING ADMISSIONS AND AMUSEMENT TAX RATES,
A COUNTY, A MUNICIPAL CORPORATION, OR THE STADIUM AUTHORITY MAY:

(1)  ESTABLISH DIFFERENT CLASSES OF ADMISSIONS AND
AMUSEMENT CHARGES; AND

(2)  SET DIFFERENT RATES OF TAX FOR THOSE CLASSES.

(F)  ADDITIONAL TAX.

THE ADMISSIONS AND AMUSEMENT TAX THAT A COUNTY, A MUNICIPAL
CORPORATION, OR THE STADIUM AUTHORITY MAY IMPOSE ON A REDUCED
CHARGE OR FREE ADMISSION IS:

(1)  5 CENTS, IF THE CHARGE FOR ANY OTHER ADMISSION IS
50 CENTS OR LESS;

(2)  10 CENTS, IF THE CHARGE FOR ANY OTHER ADMISSION
IS MORE THAN 50 CENTS BUT DOES NOT EXCEED $1; AND

(3) 15 CENTS, IF THE CHARGE FOR ANY OTHER ADMISSION
IS MORE THAN $1.

(G)  REPORTING RATE OR CLASSIFICATION CHANGE.

IF A COUNTY, A MUNICIPAL CORPORATION, OR THE STADIUM
AUTHORITY CHANGES AN ADMISSIONS AND AMUSEMENT TAX RATE OR CHANGES
A CLASS TO WHICH A RATE APPLIES, THE COUNTY, MUNICIPAL
CORPORATION, OR STADIUM AUTHORITY SHALL GIVE THE COMPTROLLER

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