# 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.

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