§ 4–101
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 4-101 (2026)
Title 4. Admissions and Amusement Tax
Subtitle 1. Definitions; General Provisions
§ 4–101LinkCopy Citation
(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 § 10–604 of the Economic Development Article.