<?xml version='1.0' encoding='utf-8'?>
<baltimore-city-law heading="§ 19-3 Exemptions – Community associations; restaurants.">
  <section prefix="§" num="19-3" heading="Exemptions – Community associations; restaurants.">
    <text>The following are exempt from the tax imposed by this subtitle:</text>
    <para num="(1)">the gross receipts of not-for-profit community associations, as defined in &lt;cite data-doc="Md. Code" data-path="gtg|4-104"&gt;State Tax-General Article § 4-104&lt;/cite&gt;; and</para>
    <para num="(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.</para>
    <annotation type="Prior Codifications">City Code, 1976/83, art. 28, §74(c)</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>
    <annotation type="History">Ord. 96-043</annotation>
    <annotation type="History">Ord. 02-462</annotation>
  </section>
</baltimore-city-law>
