Plain Text Law

§ 19-3 Exemptions – Community associations; restaurants.

Current through 2026-07-17. Source: City of Balt., Md., Ord. 26-129. Published by the Baltimore City Department of Legislative Reference.

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

§ 19-3 Exemptions – Community associations; restaurants.Copy Citation

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
Copy Citation
(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.
Copy Citation
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