# 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.

## § 19-1 Tax on admissions.

Balt., Md., Code art. 28, § 19-1 (2026)

(a) 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) For any theater included on the National Register of Historic Places, the rate shall be 5% of the gross receipts.

(c) 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*

## § 19-2 Tax on reduced charges.

Balt., Md., Code art. 28, § 19-2 (2026)

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*

## § 19-3 Exemptions – Community associations; restaurants.

Balt., Md., Code art. 28, § 19-3 (2026)

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*

## § 19-4 Exemptions – Arts and entertainment district.

Balt., Md., Code art. 28, § 19-4 (2026)

(a)

  (1) In this section, the following terms have the meanings indicated.

  (2) “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” has the meaning stated in <cite data-doc="Md. Code" data-path="gec|4-701">State Economic Development Article, § 4-701</cite>.

  (4) “Director” means the Director of Finance or designee.

  (5) “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) 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)

  (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) 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) 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*

## § 19-5 Exemptions – Simulated slot machines.

Balt., Md., Code art. 28, § 19-5 (2026)

(a) 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) 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*