VETOES
[(d)] (C) "Commission" means the State Athletic Commission.
[(e)] (D) "Telecast" means:

(1)  a closed circuit telecast; or

(2)  a subscription television broadcast.

6-102.

Except as provided in § 6-103 of this subtitle, a tax is
imposed on gross receipts derived from:

(1)  a charge for admission to a boxing or wrestling
contest in the State; AND

(2)  a charge, by ticket or per event or occasion
basis, to view a telecast of a boxing or wrestling contest in the
State regardless of the origin of the telecast[; and

(3)  a charge for the sale of a broadcast right to a
boxing or wrestling contest in the State].

6-104.

The boxing and wrestling tax rate is:

(1)  for charges to view a telecast of a boxing or
wrestling contest, 10% of the gross receipts;

(2)  except as provided in item (3) of this section,
for charges for admission to a boxing or wrestling contest [or
for the sale of broadcast rights to a boxing or wrestling
contest], the greater of:

(i) 10% of the gross receipts; or

(ii) $200; and

(3)  for charges for admission to a boxing or
wrestling contest [or for the sale of broadcast rights to a
boxing or wrestling contest], 5% of the gross receipts if the
contest is conducted by:

(i) the Maryland National Guard; or

(ii) in Allegany County, a post of the Veterans
of Foreign Wars or the American Legion.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall
take effect July 1, 1989.

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