Ch. 579

1995 LAWS OF MARYLAND

2-202.

AFTER MAKING THE DISTRIBUTION REQUIRED UNDER § 2 201 OF THIS
SUBTITLE, WITHIN 20 DAYS AFTER THE END OF EACH QUARTER, THE COMPTROLLER
SHALL DISTRIBUTE THE REMAINING ADMISSIONS AND AMUSEMENT TAX REVENUE;

(1) TO THE COUNTIES, 30% OF THE ADMISSIONS AND AMUSEMENT TAX
REVENUE ON GROSS RECEIPTS IN CONNECTION WITH GAMBLING ACTIVITIES
REGULATED BY THE MARYLAND GAMBLING COMMISSION, TO BE DISTRIBUTED ON
A PROPORTIONATE BASIS WITH RESPECT TO THE REVENUE RECEIVED FROM EACH
COUNTY;

(2) TO A SPECIAL FUND, 35% OF THE ADMISSIONS AND AMUSEMENT
TAX REVENUE ON GROSS RECEIPTS IN CONNECTION WITH GAMBLING ACTIVITIES
REGULATED BY THE MARYLAND GAMBLING COMMISSION, TO BE USED BY THE
DEVELOPMENTAL DISABILITIES ADMINISTRATION FOR COMMUNITY BASED
PROGRAMS, TRANSITIONING STUDENTS ENHANCEMENT, EMERGENCIES AND CRISES
RESPONSE, AND WAITING LIST PLACEMENTS; AND

(3) TO A SPECIAL FUND, 35% OF THE ADMISSIONS AND AMUSEMENT
TAX REVENUE ON GROSS RECEIPTS IN CONNECTION WITH GAMBLING ACTIVITIES
REGULATED BY THE MARYLAND GAMBLING COMMISSION, TO BE USED BY THE
MENTAL HYGIENE ADMINISTRATION FOR COMMUNITY HEALTH PROGRAMS THAT
SERVE INDIVIDUALS WITH MENTAL DISORDERS.

[2-202.] 2-203.

After making the [distribution] DISTRIBUTIONS required under [§ 2-201] §§
2-201 AND 2-202 of this subtitle, within 20 days after the end of each quarter, the
Comptroller shall distribute the remaining admissions and amusement tax revenue:

(1) to the Maryland Stadium Authority, county, or municipal corporation
that is the source of the revenue; or

(2) if the Maryland Stadium Authority and also a county or municipal
corporation tax a reduced charge or free admission:

(i) 80% of that revenue to the Authority; and

(ii) 20% to the county or municipal corporation.

[2-203.] 2-204.

The Comptroller shall pay refunds relating to the admissions and amusement tax
from undistributed tax revenue attributable to the Maryland Stadium Authority, the
county, or municipal corporation that is the source of the tax.

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:

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