# Sec. 10-207. Admissions and amusement tax; exemptions

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.

## Sec. 10-207. Admissions and amusement tax; exemptions

Prince George's County, Md., Code § 10-207 (2026)

(a) 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.

(b) No tax shall be levied or collected under the provisions of this Subdivision:

  (1) 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;

  (2) 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;

  (3) Upon the gross receipts derived from the amounts charged for farm recreational activities which take place on the premises of working farms; and

  (4) 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.