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<section article="gtg" article_name="Tax - General" number="2-202" title_number="2" title_name="Administration by Comptroller" subtitle_number="2" subtitle_name="Admissions and Amusement Tax Revenue Distribution">
  <level label="a">
    <text>After making the distribution required under § 2–201 of this subtitle, within 20 days after the end of each quarter, the Comptroller shall distribute:</text>
    <level label="1">
      <text>except as provided in subsections (b) and (c) of this section, from the revenue from the State admissions and amusement tax on electronic bingo and electronic tip jars under § 4–102(e) of this article:</text>
      <level label="i">
        <text>for fiscal years 2021 through 2025, the revenue attributable to a tax rate of 20% to the Maryland E–Nnovation Initiative Fund under § 6–604 of the Economic Development Article;</text>
      </level>
      <level label="ii">
        <text>for fiscal year 2026 and each fiscal year thereafter, the revenue attributable to a tax rate of 20% as follows:</text>
        <level label="1">
          <text>$8,500,000 to the Maryland E–Nnovation Initiative Fund under § 6–604 of the Economic Development Article; and</text>
        </level>
        <level label="2">
          <text>the remainder to the General Fund of the State; and</text>
        </level>
      </level>
      <level label="iii">
        <text>for fiscal year 2021 and each fiscal year thereafter, the revenue attributable to a tax rate of 5% as follows:</text>
        <level label="1">
          <text>to the Maryland State Arts Council, as provided in § 4–512 of the Economic Development Article, $1,000,000 in each fiscal year;</text>
        </level>
        <level label="2">
          <text>to the Town of Chesapeake Beach, $300,000 in each fiscal year;</text>
        </level>
        <level label="3">
          <text>to the Michael Erin Busch Sports Fund established under § 10–612.2 of the Economic Development Article, $500,000 in each fiscal year; and</text>
        </level>
        <level label="4">
          <text>the remainder to the Special Fund for Preservation of Cultural Arts in Maryland, as provided in § 4–801 of the Economic Development Article; and</text>
        </level>
      </level>
    </level>
    <level label="2">
      <text>the remaining admissions and amusement tax revenue:</text>
      <level label="i">
        <text>to the Maryland Stadium Authority, county, or municipal corporation that is the source of the revenue; or</text>
      </level>
      <level label="ii">
        <text>if the Maryland Stadium Authority and also a county or municipal corporation tax a reduced charge or free admission:</text>
        <level label="1">
          <text>80% of that revenue to the Authority; and</text>
        </level>
        <level label="2">
          <text>20% to the county or municipal corporation.</text>
        </level>
      </level>
    </level>
  </level>
  <level label="b">
    <level label="1">
      <text>Subject to paragraph (2) of this subsection, from the revenue from the State admissions and amusement tax on electronic bingo and electronic tip jars in Calvert County under § 4–102(e) of this article, the Comptroller shall distribute from:</text>
      <level label="i">
        <text>the revenue attributable to a tax rate of 1.5%:</text>
        <level label="1">
          <text>$50,000 to the Boys and Girls Club of the Town of North Beach; and</text>
        </level>
        <level label="2">
          <text>the remainder to the Town of North Beach;</text>
        </level>
      </level>
      <level label="ii">
        <text>the revenue attributable to a tax rate of 2.5% to the Town of Chesapeake Beach; and</text>
      </level>
      <level label="iii">
        <text>the revenue attributable to a tax rate of 4% to the Calvert County Youth Recreational Opportunities Fund under Title 5, Subtitle 19 of the Natural Resources Article.</text>
      </level>
    </level>
    <level label="2">
      <text>Funds required to be distributed to the entities in paragraph (1) of this subsection shall be provided through an appropriation in the annual State budget under budget code A15O00.03 Payments to Civil Divisions of the State.</text>
    </level>
  </level>
  <level label="c">
    <text>From the revenue attributable to a tax rate of 5% to be distributed to the Special Fund for Preservation of Cultural Arts in Maryland or the Maryland State Arts Council under subsection (a)(1)(ii) of this section, the Comptroller shall distribute:</text>
    <level label="1">
      <text>for fiscal year 2019 and each fiscal year thereafter, $250,000 to the Arts Council of Anne Arundel County; and</text>
    </level>
    <level label="2">
      <text>for fiscal year 2020 and each fiscal year thereafter, $250,000 to the Maryland Historical Society.</text>
    </level>
  </level>
</section>
