WILLIAM DONALD SCHAEFER, Governor                             Ch. 5

(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.

6-103.

The boxing and wrestling tax does not apply to:

(1)     an intercollegiate, interscholastic, or intramural boxing contest held on
the campus or under the auspices of a college, high school, or university in the State; or

(2)     an amateur boxing or wrestling contest held under the auspices of the
United States of America Amateur Boxing Federation or the Young Men's Christian
Association.

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, 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.

6-201.

(a)     A person shall complete, under oath, and file with the Commission the boxing
and wrestling tax return that the Commission requires within 72 hours after a boxing or
wrestling contest from which the person derived gross receipts subject to the boxing and
wrestling tax.

(b)     A return shall state:

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