Ch. 746                                        1994 LAWS OF MARYLAND

CHAPTER 746
(House Bill 1674)

AN ACT concerning

Admissions and Amusement Tax - Commercial Instant Bingo Games in Calvert County

FOR the purpose of authorizing Calvert County to impose an admissions and amusement
tax on the gross receipts derived from commercial instant bingo, by defining a
certain term under the admissions and amusement tax.

BY repealing and reenacting, with amendments,
Article - Tax - General

Section 4-101                                                                                                       

Annotated Code of Maryland
(1988 Volume and 1993 Supplement)                                

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article -Tax - General

4-101.

(a) In this title the following words have the meanings indicated.

(b)      "Admissions and amusement charge", unless expressly provided otherwise,
means a charge for:

(1)      admission to a place, including any additional separate charge for
admission within ah enclosure;

(2)      use of a game of entertainment;

(3)      use of a recreational or sports facility;

(4)      use or rental of recreational or sports equipment; and

(5)      merchandise, refreshments, or a service sold or served in connection
with entertainment at a nightclub or room in a hotel, restaurant, hall, or other place
where dancing privileges, music, or other entertainment is provided.

(C) "GAME OF ENTERTAINMENT" INCLUDES, IN CALVERT COUNTY, THE
GAME OF INSTANT BINGO PERMITTED UNDER A COMMERCIAL BINGO LICENSE.

[(c)] (D) "Person" includes:

(1) this State or a political subdivision, unit, or instrumentality of this State;

(2)      another state or a political subdivision, unit, or instrumentality of that.
state; and

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