Article - Tax - General
Section 4-101(b)
Annotated Code of Maryland

(1997 Replacement Volume and 1998 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.

(b) (1) "Admissions and amusement charge", unless expressly provided
otherwise, means a charge for:

[(1)](I) admission to a place, including any additional separate charge
for admission within an enclosure;

[(2)] (II) use of a game of entertainment;

[(3)] (III) use of a recreational or sports facility;

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

[(5)] (V) 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.

(2) "ADMISSIONS AND AMUSEMENT CHARGE" DOES NOT INCLUDE A
CHARGE FOR ADMISSION TO A POLITICAL FUNDRAISING EVENT.

SECTION 2; AND BE IT FURTHER ENACTED, That this Act shall take effect
July 1, 1999.

Approved April 27, 1999.

CHAPTER 251
(House Bill 545)

AN ACT concerning

Creation of a State Debt - Prince George's County - Top Banana Home

Delivered Groceries, Inc.

FOR the purpose of authorizing the creation of a State Debt not to exceed $130,000
$100,000 $120,000, the proceeds to be used as a grant to the Board of Directors
of Top Banana Home Delivered Groceries, Inc. for certain development or
improvement purposes; providing for disbursement of the loan proceeds, subject
to a requirement that the grantee provide and expend a matching fund; and
providing generally for the issuance and sale of bonds evidencing the loan.