Ch. 3

2007 Laws of Maryland

[(ii)] 2. 20% to the county or municipal corporation.

4-102.

(D) (1) IN THIS SUBSECTION. "NET PROCEEDS" MEANS THE TOTAL
RECEIPTS FROM THE OPERATION OF AN ELECTRONIC BINGO MACHINE OR
ELECTRONIC TIP JAR MACHINE LESS THE AMOUNT OF MONEY WINNINGS OR
PRIZES PAID OUT TO PLAYERS,

(2) A STATE TAX IS IMPOSED ON THE GROSS RECEIPTS NET

PROCEEDS DERIVED FROM ANY CHARGE FOR THE OPERATION OF AN
ELECTRONIC BINGO MACHINE PERMITTED UNDER A COMMERCIAL BINGO
LICENSE OR AN ELECTRONIC TIP JAR 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 GROSS RECEIPTS 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;

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