COMAR 03.06.03.01 — § 1

.01 Owners, Lessors, and Operators of Places Where Amusements Are Conducted.
A lessor shall give prompt notice to the Comptroller containing the information in §§A—E, below, when a place from which gross receipts subject to the admissions and amusement tax are derived, is rented, hired, or leased by any person:
A.
The name and address of the lessee;
B.
The character of amusement or entertainment;
C.
The theater, park, hall, or similar place giving the name if one is used and known to the public;
D.
The date or dates upon which or during which the place of amusement or entertainment is leased; and
E.
The name and address of the lessor.
Cross References
03.06.02.02B

Cross References
03.06.02.02B

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