WILLIAM DONALD SCHAEFER, Governor                         Ch. 144

(2)     except as provided in item (3) of this section, for charges for admission
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, 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.

(B) FOR CHARGES TO VIEW A TELECAST OF A BOXING OR WRESTLING
CONTEST, IF GROSS RECEIPTS SUBJECT TO THE BOXING AND WRESTLING TAX ARE
ALSO SUBJECT TO THE SALES AND USE TAX, THE BOXING AND WRESTLING TAX
RATE SHALL BE SET SO THE TOTAL TAX RATE DOES NOT EXCEED 10% OF THE GROSS
RECEIPTS.

SECTION 2. 3. AND BE IT FURTHER ENACTED, That the General
Assembly, in correcting a technical error concerning the extension of the provisions of §
6-501 of the Tax - General Article under the Maryland Program Evaluation Act, hereby
ratifies, confirms, and validates the authority of the State Athletic Commission to collect
the boxing and wrestling tax on and after July 1, 2001 1991 and until such time as may be
otherwise provided expressly by law.

SECTION 3. 4. AND BE IT FURTHER ENACTED, That Sections 1 and 3 of
this Act shall take effect October 1, 1993.

SECTION 5. AND BE IT FURTHER ENACTED, That Section 2 this Act shall
take effect July 1, 1994.

Approved April 26, 1993.

CHAPTER 144
(House Bill 236)

AN ACT concerning

Wildlife Management and Protection Fund - Migratory Wild Waterfowl Stamp Revenue

FOR the purpose of repealing a requirement that revenues accruing to the Wildlife
Management and Protection Fund from sales of migratory wild waterfowl stamps be
expended for certain purposes on a percentage basis; altering certain purposes for
which funds from the Fund may be expended; and generally relating to the
expenditure of funds from the Wildlife Management and Protection Fund.

BY repealing and reenacting, with amendments,

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