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PARRIS N. GLENDENING, Governor Ch. 579
(1) admission to a places, including any additional separate charge for
admission within an 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) "GAMBLING COMMISSION" MEANS THE MARYLAND GAMBLING
COMMISSION CREATED UNDER § 6A-201 OF THE BUSINESS REGULATION ARTICLE.
[(c)](D) "Game of entertainment" includes, in Anne Arundel County or Calvert
County, the game of instant bingo permitted under a commercial bingo license.
[(d)](E) "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
(3) a unit or instrumentality of a political subdivision of this State or of
another state.
[(e)](F) "Stadium Authority" means the Maryland Stadium Authority, created
under § 13-702 of the Financial Institutions Article.
4-102.
(a) A county may impose, by resolution, a tax on:
(1) the gross receipts derived from any admissions and amusement charge in
that county; and
(2) an admission in that county for a reduced charge or at no charge to a
place if there is a charge for other admissions to the place.
(b) A municipal corporation may impose, by ordinance or resolution, a tax on:
(1) the gross receipts derived from any admission and amusement charge in
that municipal corporation; and
(2) an admission in that municipal corporation for a reduced charge or at no
charge to a place if there is a charge for other admissions to the place.
(c) The Stadium Authority may impose a tax on:
(1) the gross receipts derived from any admissions and amusement charge
for an admission to a facility owned or leased by the Stadium Authority; and
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