Maryland Code — Tax-General + Tax-Property Articles
Md. Code Ann., Tax-Gen. § 4-101
§ 4-101
# (a)
In this title the following words have the meanings indicated.
# (b)
# (1)
“Admissions and amusement charge”, unless expressly provided otherwise, means a charge for:
(i) admission to a place, including any additional separate charge for admission within an enclosure;
(ii) use of a game of entertainment;
(iii) use of a recreational or sports facility;
(iv) use or rental of recreational or sports equipment; and
(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.
# (c)
“Game of entertainment” includes, in Anne Arundel County or Calvert County, the game of instant bingo permitted under a commercial bingo license.
# (d)
“Person” includes:
# (1)
this State or a political subdivision, unit, or instrumentality of this State;
# (2)
another state or a political subdivision, unit, or instrumentality of that state; and
# (3)
a unit or instrumentality of a political subdivision of this State or of another state.
# (e)
“Stadium Authority” means the Maryland Stadium Authority created under § 10–604 of the Economic Development Article.
Source: view the official text
In this article (40 sections)
- gtg-2-615 · § 2-615
- gtg-2-701 · § 2-701
- gtg-2-702 · § 2-702
- gtg-2-801 · § 2-801
- gtg-2-802 · § 2-802
- gtg-2-901 · § 2-901
- gtg-2-902 · § 2-902
- gtg-3-101 · § 3-101
- gtg-3-102 · § 3-102
- gtg-3-103 · § 3-103
- gtg-3-104 · § 3-104
- gtg-3-105 · § 3-105
- gtg-3-106 · § 3-106
- gtg-3-107 · § 3-107
- gtg-3-108 · § 3-108
- gtg-3-109 · § 3-109
- gtg-3-110 · § 3-110
- gtg-3-111 · § 3-111
- gtg-3-112 · § 3-112
- gtg-3-113 · § 3-113
- gtg-4-101 · § 4-101
- gtg-4-102 · § 4-102
- gtg-4-103 · § 4-103
- gtg-4-104 · § 4-104
- gtg-4-105 · § 4-105
- gtg-4-201 · § 4-201
- gtg-4-202 · § 4-202
- gtg-4-301 · § 4-301
- gtg-5-101 · § 5-101
- gtg-5-102 · § 5-102
- gtg-5-103 · § 5-103
- gtg-5-104 · § 5-104
- gtg-5-105 · § 5-105
- gtg-5-201 · § 5-201
- gtg-5-301 · § 5-301
- gtg-5-302 · § 5-302
- gtg-5-303 · § 5-303
- gtg-6-101 · § 6-101
- gtg-6-102 · § 6-102
- gtg-6-103 · § 6-103