Md. Code Ann., Tax-Gen. § 6-101 — § 6-101

(a) In this title the following words have the meanings indicated.
(b) “Boxing or wrestling contest” means a boxing, kick boxing, sparring, wrestling, or mixed martial arts contest, event, exhibition, or match.
(c) “Telecast” means:
(1) a closed circuit telecast;
(2) a subscription television broadcast; or
(3) a pay–per–view cable or satellite television broadcast.