COMAR 03.06.02.02 — § 2 Rental Facilities.

.02 Rental Facilities.
A.
Except as provided in §B, below, the receipts derived from the sales of the sole right to use any place or the right to dispose of all the admissions to any place, are not subject to the tax. The person acquiring the right to use the facility is responsible for the payment of the tax on the gross receipts derived from the sale of any taxable admissions.
B.
The receipts derived from the use or rental of sporting or recreational facilities, such as a boat or tennis barn, in their entirety are subject to the tax unless the person leasing the facilities will also derive receipts by charging for the use of the same facilities. The lessor of the facilities is not liable for the tax on the lessor's receipts if the lessor can document that the lessee will charge for the use of the facilities and the lessor has notified the Comptroller of the proposed use in the form specified in
COMAR 03.06.03.01
.