§ 4-101
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/md/tax-general/4-101A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§4–101.
(a)In this title the following words have the meanings indicated.
(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.