Subtitle 19 – Admissions and Amusement Tax
Current through 2026-07-17. Source: City of Balt., Md., Ord. 26-129. Published by the Baltimore City Department of Legislative Reference.
Balt., Md., Code art. 28, § 19-1 (2026)
§ 19-1 Tax on admissions.LinkCopy Citation
(a)In general.
Except as otherwise provided in this section, there is levied and imposed a tax at the rate of 10% of the gross receipts derived from any admissions and amusement charge as defined in <cite data-doc="Md. Code" data-path="gtg|4-101">State Tax-General Article § 4-101(b)</cite>.
(b)Theaters on National Register.
For any theater included on the National Register of Historic Places, the rate shall be 5% of the gross receipts.
(c)Single-screen theaters.
For any single-screen movie theater that rents or leases its motion picture film through commercial distribution, the rate shall be 5% of the gross receipts.
History: Ord. 69-510
History: Ord. 70-754
History: Ord. 70-763
History: Ord. 70-820
History: Ord. 70-920
History: Ord. 70-929
History: Ord. 71-1055
History: Ord. 72-113
History: Ord. 82-719
History: Ord. 82-776
History: Ord. 82-779
History: Ord. 89-304
History: Ord. 90-501A
History: Ord. 93-221
Balt., Md., Code art. 28, § 19-2 (2026)
§ 19-2 Tax on reduced charges.LinkCopy Citation
In the City of Baltimore, there is levied and imposed a tax on reduced charges or free admissions, as set forth in <cite data-doc="Md. Code" data-path="gtg|4-105">State Tax-General Article § 4-105(f)</cite>.
History: Ord. 69-510
History: Ord. 70-754
History: Ord. 70-763
History: Ord. 70-820
History: Ord. 70-920
History: Ord. 70-929
History: Ord. 71-1055
History: Ord. 72-113
History: Ord. 82-719
History: Ord. 82-776
History: Ord. 82-779
History: Ord. 89-304
History: Ord. 90-501A
History: Ord. 93-221
Balt., Md., Code art. 28, § 19-3 (2026)
§ 19-3 Exemptions – Community associations; restaurants.LinkCopy Citation
The following are exempt from the tax imposed by this subtitle:
(1)
the gross receipts of not-for-profit community associations, as defined in <cite data-doc="Md. Code" data-path="gtg|4-104">State Tax-General Article § 4-104</cite>; and
(2)
restaurants that provide entertainment consisting solely of an individual roving performer whose act does not employ and is not dependent on the use of amplified sound for entertaining patrons within the restaurant.
History: Ord. 69-510
History: Ord. 70-754
History: Ord. 70-763
History: Ord. 70-820
History: Ord. 70-920
History: Ord. 70-929
History: Ord. 71-1055
History: Ord. 72-113
History: Ord. 82-719
History: Ord. 82-776
History: Ord. 82-779
History: Ord. 89-304
History: Ord. 90-501A
History: Ord. 93-221
History: Ord. 96-043
History: Ord. 02-462
Balt., Md., Code art. 28, § 19-4 (2026)
§ 19-4 Exemptions – Arts and entertainment district.LinkCopy Citation
(a)Definitions.
(1)In general.
In this section, the following terms have the meanings indicated.
(2)Arts and entertainment district.
“Arts and entertainment district” has the meaning stated in <cite data-doc="Md. Code" data-path="gec|4-701">State Economic Development Article, § 4-701</cite>.
(3)Arts and entertainment enterprise.
“Arts and entertainment enterprise” has the meaning stated in <cite data-doc="Md. Code" data-path="gec|4-701">State Economic Development Article, § 4-701</cite>.
(4)Director.
“Director” means the Director of Finance or designee.
(5)Qualifying residing artist.
“Qualifying residing artist” has the meaning stated in <cite data-doc="Md. Code" data-path="83A|4-701">Article 83A, § 4-701 of the Maryland Code</cite>.
(b)Exemption granted.
Subject to the requirements of this section, the gross receipts from any admissions or amusement charge levied by a qualifying residing artist or arts and entertainment enterprise in an arts and entertainment district are exempt from the tax imposed by this subtitle.
(c)Registration.
(1)
To be eligible for the exemption, the qualifying residing artist or arts and entertainment enterprise must register with the Director of Finance.
(2)
The registration shall be on the form and contain the information that the Director requires.
(d)Term of exemption.
An exemption under this section applies only for 10 years from the date on which the qualifying residing artist or arts and entertainment enterprise registers with the Director.
(e)Administration.
The Director may:
(1)
subject to Title 4 {“Administrative Procedure Act – Regulations”} of the <cite data-path="|general">City General Provisions Article</cite>, adopt rules and regulations to implement the provisions of this section; and
(2)
delegate powers, duties, or functions in connection with the administration of this section to any employee of the City.
History: Ord. 02-462
History: Ord. 16-534
History: Text Conformed 02/25/21
Balt., Md., Code art. 28, § 19-5 (2026)
§ 19-5 Exemptions – Simulated slot machines.LinkCopy Citation
(a)“Simulated slot machine” defined.
In this section, “simulated slot machine” has the meaning stated in City Code <cite data-path="|15|§2-11">Article 15 {“Licensing and Regulation”}, § 2-11 {“Definitions”}</cite>.
(b)Exemption granted.
The tax imposed by this subtitle does not apply to the gross receipts from a simulated slot machine that is licensed and registered as required by City Code <cite data-path="|15">Article 15 {“Licensing and Regulation”}</cite>, Subtitle 2 {“Amusements”}, Part 3 {“Amusement Devices”}.
History: Ord. 10-337