# Tax - General (GTG)

## Title 4. Admissions and Amusement Tax

### Subtitle 1. Definitions; General Provisions

#### Section 4-101

(a) In this title the following words have the meanings indicated.

(b)

  (1) "Admissions and amusement charge", unless expressly provided otherwise, means a charge for:

    (i) admission to a place, including any additional separate charge for admission within an enclosure;

    (ii) use of a game of entertainment;

    (iii) use of a recreational or sports facility;

    (iv) use or rental of recreational or sports equipment; and

    (v) merchandise, refreshments, or a service 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.

  (2) "Admissions and amusement charge" does not include a charge for admission to a political fundraising event.

(c) "Game of entertainment" includes, in Anne Arundel County or Calvert County, the game of instant bingo permitted under a commercial bingo license.

(d) "Person" includes:

  (1) this State or a political subdivision, unit, or instrumentality of this State;

  (2) another state or a political subdivision, unit, or instrumentality of that state; and

  (3) a unit or instrumentality of a political subdivision of this State or of another state.

(e) "Stadium Authority" means the Maryland Stadium Authority created under Sec. 10-604 of the Economic Development Article.

#### Section 4-102

(a) In this section, "net proceeds" means the total receipts from the operation of an electronic bingo machine or electronic tip jar machine less the amount of money winnings or prizes paid out to players.

(b) A county may impose, by resolution, a tax on:

  (1) the gross receipts derived from any admissions and amusement charge in that county; and

  (2) an admission in that county for a reduced charge or at no charge to a place if there is a charge for other admissions to the place.

(c) A municipal corporation may impose, by ordinance or resolution, a tax on:

  (1) the gross receipts derived from any admissions and amusement charge in that municipal corporation; and

  (2) an admission in that municipal corporation for a reduced charge or at no charge to a place if there is a charge for other admissions to the place.

(d) The Stadium Authority may impose a tax on:

  (1) the gross receipts derived from any admissions and amusement charge for an admission to a facility owned or leased by the Stadium Authority; and

  (2) an admission for a reduced charge or at no charge to a facility owned or leased by the Stadium Authority if there is a charge for other admissions to the facility.

(e) A State tax is imposed on the net proceeds derived from any charge for the operation of an electronic bingo machine permitted under a commercial bingo license or an electronic tip jar machine authorized under Title 13 of the Criminal Law Article that is operated for commercial purposes.

(f)

  (1) The State and local admissions and amusement taxes applicable to electronic instant bingo shall be determined on a tax-included or separately stated basis.

  (2) Notwithstanding any other provision of this section, other State and local admissions and amusement taxes applied under this section may be determined on a tax-included or separately stated basis.

#### Section 4-103

(a) The admissions and amusement tax may not be imposed by:

  (1) a county on gross receipts derived from any source within a municipal corporation located in that county, if the municipal corporation imposes an admissions and amusement tax on any gross receipts or specifically exempts any gross receipts from the admissions and amusement tax;

  (2) Baltimore County on gross receipts:

    (i) of a nonprofit community association that is organized and operated to promote the general welfare of the community that the association serves and the net earnings of which do not inure to the benefit of any stockholder or member of the association; or

    (ii) derived from any admissions and amusement charge for any activities related to agricultural tourism;

  (3) Calvert County on gross receipts that are subject to the sales and use tax;

  (4) Washington County on gross receipts from an amusement device that is subject to the license and permit requirements of Title 17, Subtitle 4, Part V of the Business Regulation Article;

  (5) Montgomery County on gross receipts derived within an area designated as an enterprise zone under Title 5, Subtitle 7 of the Economic Development Article from a charge for:

    (i) admission to a nightclub or room in a hotel, restaurant, hall, or other place where dancing privileges, music, or other entertainment is provided; or

    (ii) merchandise, refreshment, or a service 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; and

  (6) Harford County on gross receipts derived from:

    (i) any admissions and amusement charge for golf entertainment;

    (ii) any admissions and amusement charge in connection with a business that provides drive-in movie entertainment;

    (iii) any admissions and amusement charge for any activities related to agricultural tourism; or

    (iv) any admissions and amusement charge by a roller skating rink.

(b) The admissions and amusement tax may not be imposed by a county or municipal corporation on gross receipts:

  (1) derived from any charge for merchandise, refreshments, or a service sold or served at a place where:

    (i) dancing is prohibited; and

    (ii) the only entertainment provided is mechanical music, radio, or television;

  (2) derived from any charge for admission to:

    (i) a live boxing or wrestling match; or

    (ii) a concert or theatrical event presented or offered by a nonprofit group that:

      (1) is organized and operated to present or offer an annual series of scheduled musical concerts; or

      (2) is organized and operated for a cultural purpose and receives a grant directly or indirectly from the Maryland State Arts Council;

  (3) derived from any charge for admission to or use of:

    (i) a facility or equipment in connection with a bingo game that is operated in accordance with Sec. 13-507 of the Criminal Law Article;

    (ii) a bowling alley or lane;

    (iii) a charter fishing boat; or

    (iv) a nontethered hot air balloon;

  (4) derived from any charge for admission or for merchandise, refreshments, or a service, if the gross receipts are used exclusively for:

    (i) a charitable, educational, or religious purpose;

    (ii) a volunteer fire company or nonprofit rescue squad;

    (iii) a fraternal, service, or veterans' organization chartered by a grant of Congress; or

    (iv) the improvement, maintenance, or operation of an agricultural fair, if no net earnings inure to the benefit of any stockholder or member of the association that conducts the fair; or

  (5) obtained at admission and used for the cost of prizes or as money winnings distributed, as part of its operation, by a commercial bingo game in Anne Arundel County.

#### Section 4-104

(a) A county or a municipal corporation may exempt from the admissions and amusement tax gross receipts from any charge for admission or for merchandise, refreshments, or a service, if the gross receipts are used exclusively for community or civic improvement by a nonprofit community association that is organized and operated to promote the general welfare of the community that the association serves and the net earnings of which do not inure to the benefit of any stockholder or member of the association.

(b) A county or a municipal corporation may exempt from the admissions and amusement tax gross receipts from any charge for admission to a concert or theatrical event of a nonprofit organization that is organized to present or offer any of the performing arts.

(c) Wicomico County or a municipal corporation in Wicomico County may exempt, by ordinance or resolution, from the admissions and amusement tax gross receipts from any charge for use of tennis courts.

(d)

  (1) An exemption of a class of activity by a county or municipal corporation does not alter the ability of the Stadium Authority to tax that class.

  (2) An exemption of a class of activity by the Stadium Authority does not alter the ability of a county or municipal corporation to tax that class.

(e)

  (1) In this subsection, "arts and entertainment district", "arts and entertainment enterprise", and "qualifying residing artist" have the meanings stated in Sec. 4-701 of the Economic Development Article.

  (2) A county or a municipal corporation may exempt from the admissions and amusement tax gross receipts from any admissions or amusement charge levied by an arts and entertainment enterprise or qualifying residing artist in an arts and entertainment district.

(f) The Mayor and City Council of Baltimore City may exempt, by law, from the admissions and amusement tax gross receipts from any charge or fee to participate in an amateur recreational sports event or league.

(g)

  (1) In this subsection, "qualifying tourism enterprise" and "tourism zone" have the meanings stated in Sec. 18-401 of the Local Government Article.

  (2)

    (i) Subject to subparagraph (ii) of this paragraph, a county or a municipal corporation may exempt from the admissions and amusement tax gross receipts from any admissions or amusement charge levied by a qualifying tourism enterprise in a tourism zone.

    (ii) The exemption authorized under subparagraph (i) of this paragraph does not apply to the State admissions and amusement tax imposed under Sec. 4-102(d) and (e) of this title.

#### Section 4-105

(a) Except as otherwise provided in this section, the admissions and amusement tax rate is:

  (1) the rate that a county or municipal corporation sets, not exceeding 10% of gross receipts subject to the admissions and amusement tax; or

  (2) the rate that the Stadium Authority sets, not exceeding 8% of gross receipts subject to the admissions and amusement tax.

(a-1)

  (1) Except as provided in paragraphs (2) and (3) of this subsection, the rate of the State admissions and amusement tax imposed on electronic bingo or electronic tip jars under Sec. 4-102(e) of this subtitle is 30% of the net proceeds subject to the tax.

  (2) The rate of the State admissions and amusement tax imposed on electronic bingo or electronic tip jars in Calvert County under Sec. 4-102(e) of this subtitle is 33% of the net proceeds subject to the tax.

  (3) If net proceeds subject to the State admissions and amusement tax imposed on electronic bingo or electronic tip jars under Sec. 4-102(e) of this subtitle are also subject to an admissions and amusement tax imposed by a county or a municipal corporation under this subtitle:

    (i) the rate of the State tax may not exceed a rate that, when combined with the rate of any county or municipal corporation tax, will exceed 35% of the net proceeds; and

    (ii) the rate of any county or municipal corporation admissions and amusement tax that is applicable to net proceeds derived from electronic bingo or electronic tip jars may not exceed the rate of the admissions and amusement tax imposed by the county or municipal corporation as of January 1, 2009.

(b) If gross receipts subject to the admissions and amusement tax are also subject to the sales and use tax, a county or a municipal corporation may not set a rate so that, when combined with the sales and use tax, the total tax rate will exceed 11% of the gross receipts.

(c) If gross receipts subject to the admissions and amusement tax imposed by the Stadium Authority are also subject to an admissions and amusement tax imposed by a county or municipal corporation, the county or municipal corporation may not set a rate or collect the tax at a rate so that, when combined with the rate of the Stadium Authority, the total tax rate will exceed 10% of the gross receipts.

(d) A municipal corporation may set an admissions and amusement tax rate that differs from the rate set by the county where the municipal corporation is located.

(e) For purposes of setting admissions and amusement tax rates, a county, a municipal corporation, or the Stadium Authority may:

  (1) establish different classes of admissions and amusement charges; and

  (2) set different rates of tax for those classes.

(f) The admissions and amusement tax that a county, a municipal corporation, or the Stadium Authority may impose on a reduced charge or free admission is:

  (1) 5 cents, if the charge for any other admission is 50 cents or less;

  (2) 10 cents, if the charge for any other admission is more than 50 cents but does not exceed $1; and

  (3) 15 cents, if the charge for any other admission is more than $1.

(g) If a county, a municipal corporation, or the Stadium Authority changes an admissions and amusement tax rate or changes a class to which a rate applies, the county, municipal corporation, or Stadium Authority shall give the Comptroller notice of the change at least 60 days before the effective date of the change.

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Md. Code Ann., Tax-Gen. (as displayed at mgaleg.maryland.gov, October 16, 2026)