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>. For any theater included on the National Register of Historic Places, the rate shall be 5% of the gross receipts. 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. City Code, 1976/83, art. 28, §74(a) Ord. 69-510 Ord. 70-754 Ord. 70-763 Ord. 70-820 Ord. 70-920 Ord. 70-929 Ord. 71-1055 Ord. 72-113 Ord. 82-719 Ord. 82-776 Ord. 82-779 Ord. 89-304 Ord. 90-501A Ord. 93-221

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>. City Code, 1976/83, art. 28, §74(b) Ord. 69-510 Ord. 70-754 Ord. 70-763 Ord. 70-820 Ord. 70-920 Ord. 70-929 Ord. 71-1055 Ord. 72-113 Ord. 82-719 Ord. 82-776 Ord. 82-779 Ord. 89-304 Ord. 90-501A Ord. 93-221

The following are exempt from the tax imposed by this subtitle: 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 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. City Code, 1976/83, art. 28, §74(c) Ord. 69-510 Ord. 70-754 Ord. 70-763 Ord. 70-820 Ord. 70-920 Ord. 70-929 Ord. 71-1055 Ord. 72-113 Ord. 82-719 Ord. 82-776 Ord. 82-779 Ord. 89-304 Ord. 90-501A Ord. 93-221 Ord. 96-043 Ord. 02-462

In this section, the following terms have the meanings indicated. “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>. “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>. “Director” means the Director of Finance or designee. “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>. 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. To be eligible for the exemption, the qualifying residing artist or arts and entertainment enterprise must register with the Director of Finance. The registration shall be on the form and contain the information that the Director requires. 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. The Director may: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 delegate powers, duties, or functions in connection with the administration of this section to any employee of the City. Ord. 02-462 Ord. 16-534 Text Conformed 02/25/21 By authority of Ordinance 20-431, Section 5, the Director of Legislative Reference, in consultation with the Law Department, has conformed this section to refer expressly to and reflect the requirements of the recently-enacted Administrative Procedure Act that, effective January 15, 2021, governs the proposal, adoption, and publication of administrative rules and regulations.

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>. 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”}. Ord. 10-337 This section was added by Ordinance 10-337. Section 4 of Ord. 10-337, provides that the Ordinance “takes effect on January 1, 2011, or, if later, on the 60th day after notice is given to the State Comptroller” of the enactment of this amendment to the City Admissions and Amusement Tax.