Martin O'Malley, Governor                                                                                    Ch. 6

MACHINE AUTHORIZED UNDER TITLE 13 OF THE CRIMINAL LAW ARTICLE THAT
IS OPERATED FOR COMMERCIAL PURPOSES.

4-105.

(A-1) THE RATE OF THE STATE ADMISSIONS AND AMUSEMENT TAX
IMPOSED ON ELECTRONIC BINGO OR ELECTRONIC TIP JARS UNDER § 4-102(D)
OF THIS SUBTITLE IS 20% OF THE NET PROCEEDS SUBJECT TO THE TAX.

(b) If gross receipts subject to the admissions and amusement tax are also
subject to the sales and use tax, a county or a municipal corporation may not set a rate
so that, when combined with the sales and use tax, the total tax rate will exceed [10%]
11% of the gross receipts.

11-104.

(a) Except as otherwise provided in this section, the sales and use tax rate is:

(1) for a taxable price of less than $1:

(i) 1 cent if the taxable price is 20 cents; [and]

(ii) [1 cent for each additional 20 cents or part of 20 cents: and]
2 CENTS IF THE TAXABLE PRICE IS AT LEAST 21 CENTS BUT LESS THAN 34
CENTS:

(III) 3 CENTS IF THE TAXABLE PRICE IS AT LEAST 34 CENTS
BUT LESS THAN 51 CENTS:

(IV)     4 CENTS IF THE TAXABLE PRICE IS AT LEAST 51 CENTS
BUT LESS THAN 67 CENTS;

(V)      5 CENTS IF THE TAXABLE PRICE IS AT LEAST 67 CENTS
BUT LESS THAN 84 CENTS: AND

(VI)     6 CENTS IF THE TAXABLE PRICE IS AT LEAST 84 CENTS:
AND

(2) for a taxable price of $1 or more:

(i) [5] 6 cents for each exact dollar; and

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