<?xml version='1.0' encoding='utf-8'?>
<baltimore-city-law heading="§ 19-1 Tax on admissions.">
  <section prefix="§" num="19-1" heading="Tax on admissions.">
    <para num="(a)" heading="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 &lt;cite data-doc="Md. Code" data-path="gtg|4-101"&gt;State Tax-General Article § 4-101(b)&lt;/cite&gt;.</para>
    <para num="(b)" heading="Theaters on National Register.">For any theater included on the National Register of Historic Places, the rate shall be 5% of the gross receipts.</para>
    <para num="(c)" heading="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.</para>
    <annotation type="Prior Codifications">City Code, 1976/83, art. 28, §74(a)</annotation>
    <annotation type="History">Ord. 69-510</annotation>
    <annotation type="History">Ord. 70-754</annotation>
    <annotation type="History">Ord. 70-763</annotation>
    <annotation type="History">Ord. 70-820</annotation>
    <annotation type="History">Ord. 70-920</annotation>
    <annotation type="History">Ord. 70-929</annotation>
    <annotation type="History">Ord. 71-1055</annotation>
    <annotation type="History">Ord. 72-113</annotation>
    <annotation type="History">Ord. 82-719</annotation>
    <annotation type="History">Ord. 82-776</annotation>
    <annotation type="History">Ord. 82-779</annotation>
    <annotation type="History">Ord. 89-304</annotation>
    <annotation type="History">Ord. 90-501A</annotation>
    <annotation type="History">Ord. 93-221</annotation>
  </section>
</baltimore-city-law>
