Pursuant to Section 4-102(a)(1) of the Tax-General Article of the Annotated Code of Maryland, as amended or recodified from time to time, a tax is imposed on the gross receipts derived from any admissions and amusement charge as defined in Section 4-101(b) of the Tax-General Article of the Annotated Code of Maryland, as amended or recodified from time to time, at the rate of ten percent (10%); except as this rate may be limited pursuant to Section 4-105(b) of the Tax-General Article of the Annotated Code of Maryland, as amended or recodified from time to time; and except that: Gross receipts derived from charges for coin-operated amusement devices shall be taxed at the rate of five percent (5%); Gross receipts derived from charges for refreshments, service, or merchandise sold or served in connection with entertainment at a nightclub or room in a hotel, restaurant, hall, or other place where dancing privileges, music, or other entertainment is provided shall be taxed at the rate of one-half of one per centum (1/2%); and Gross receipts derived from charges for admission to a golf course for the purpose of participating in the sport of golf shall be taxed at the rate of five percent (5%). Provided further, that the tax on the gross receipts from admission to professional hockey games shall be at the rate of one-half of one per centum (1/2%) until June 30, 1985. From July 1, 1985, to June 30, 1986, the tax shall be three percent (3%). From July 1, 1986, to June 30, 1988, the tax shall be six percent (6%). After July 1, 1988, the tax shall be ten percent (10%).

In addition to the exemptions provided in Section 4-103 of the Tax-General Article of the Annotated Code of Maryland, as amended or recodified from time to time, no tax shall be levied on the gross receipts from any charge for admission to a concert or theatrical event of a not-for-profit organization organized to present or offer any of the performing arts within the meaning of Section 4-104(b) of the Tax-General Article of the Annotated Code of Maryland, as amended or recodified from time to time. No tax shall be levied or collected under the provisions of this Subdivision: Upon gross receipts derived from the amounts charged for admission to a regional, amateur athletic tournament or tournament event conducted under the auspices of a recognized amateur or intercollegiate association. Tournament shall mean a series of competitive athletic events intended to culminate in a winner or team or conference championship. This exemption does not apply to events which are part of a regular season schedule; Upon gross receipts derived from the amounts charged for admission to an event sanctioned by the United States Olympic Committee to select participants in the International Olympics or as part of the United States Olympic Festival; Upon the gross receipts derived from the amounts charged for farm recreational activities which take place on the premises of working farms; and Upon the gross receipts derived from the amounts charged by The Maryland-National Capital Park and Planning Commission for admission to a place, use of any game of entertainment or recreational or sports facility, use or rental of recreational or sports equipment, or sale of any merchandise, refreshments, or services. Notwithstanding the above, admission, use or rental of recreational or sports equipment, or sale of any merchandise, refreshment, or services at any golf facility owned and operated or leased and operated by the Maryland-National Capital Park and Planning Commission will not be exempt under the provisions of this Section.

Pursuant to Section 4-102(a)(2) of the Tax-General Article of the Annotated Code of Maryland, as amended or recodified from time to time, there is hereby levied an additional tax on reduced charges or free admissions as set forth in Section 4-105(f) of the Tax-General Article of the Annotated Code of Maryland, as amended or recodified from time to time. Notwithstanding the provisions of this Subsection, this additional tax shall not apply to reduced charges or free admission charged or provided by the Maryland-National Capital Park and Planning Commission.