# § 19-1 Tax on admissions.

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*