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<section article="gtg" article_name="Tax - General" number="4-101" title_number="4" title_name="Admissions and Amusement Tax" subtitle_number="1" subtitle_name="Definitions; General Provisions">
  <level label="a">
    <text>In this title the following words have the meanings indicated.</text>
  </level>
  <level label="b">
    <level label="1">
      <text>“Admissions and amusement charge”, unless expressly provided otherwise, means a charge for:</text>
      <level label="i">
        <text>admission to a place, including any additional separate charge for admission within an enclosure;</text>
      </level>
      <level label="ii">
        <text>use of a game of entertainment;</text>
      </level>
      <level label="iii">
        <text>use of a recreational or sports facility;</text>
      </level>
      <level label="iv">
        <text>use or rental of recreational or sports equipment; and</text>
      </level>
      <level label="v">
        <text>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.</text>
      </level>
    </level>
    <level label="2">
      <text>“Admissions and amusement charge” does not include a charge for admission to a political fundraising event.</text>
    </level>
  </level>
  <level label="c">
    <text>“Game of entertainment” includes, in Anne Arundel County or Calvert County, the game of instant bingo permitted under a commercial bingo license.</text>
  </level>
  <level label="d">
    <text>“Person” includes:</text>
    <level label="1">
      <text>this State or a political subdivision, unit, or instrumentality of this State;</text>
    </level>
    <level label="2">
      <text>another state or a political subdivision, unit, or instrumentality of that state; and</text>
    </level>
    <level label="3">
      <text>a unit or instrumentality of a political subdivision of this State or of another state.</text>
    </level>
  </level>
  <level label="e">
    <text>“Stadium Authority” means the Maryland Stadium Authority created under § 10–604 of the Economic Development Article.</text>
  </level>
</section>
