§ 19-1 Tax on admissions.

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.