Sec. 10-206. Admissions and amusement tax levy; rates
Codified through Bill No. CB-018-2026, adopted May 12, 2026, effective July 24, 2026. Source: Municode, Supplement 2026 Update 2. Editorial notes and legislative history omitted.
Prince George's County, Md., Code § 10-206 (2026)
Sec. 10-206. Admissions and amusement tax levy; ratesLinkCopy Citation
(a)
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:
(1)
Gross receipts derived from charges for coin-operated amusement devices shall be taxed at the rate of five percent (5%);
(2)
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
(3)
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%).
(b)
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%).