<section article="gtg" article_name="Tax - General" number="6-101" title_number="6" title_name="Boxing and Wrestling 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"> <text>“Boxing or wrestling contest” means a boxing, kick boxing, sparring, wrestling, or mixed martial arts contest, event, exhibition, or match.</text> </level> <level label="c"> <text>“Telecast” means:</text> <level label="1"> <text>a closed circuit telecast;</text> </level> <level label="2"> <text>a subscription television broadcast; or</text> </level> <level label="3"> <text>a pay–per–view cable or satellite television broadcast.</text> </level> </level> </section> <section article="gtg" article_name="Tax - General" number="6-102" title_number="6" title_name="Boxing and Wrestling Tax" subtitle_number="1" subtitle_name="Definitions; General Provisions"> <text>Except as provided in § 6-103 of this subtitle, a tax is imposed on gross receipts derived from:</text> <level label="1"> <text>a charge for admission to a boxing or wrestling contest in the State; and</text> </level> <level label="2"> <text>a charge, by ticket or per event or occasion basis, to view a telecast of a boxing or wrestling contest in the State regardless of the origin of the telecast.</text> </level> </section> <section article="gtg" article_name="Tax - General" number="6-103" title_number="6" title_name="Boxing and Wrestling Tax" subtitle_number="1" subtitle_name="Definitions; General Provisions"> <text>The boxing and wrestling tax does not apply to:</text> <level label="1"> <text>an intercollegiate, interscholastic, or intramural boxing or wrestling contest held on the campus or under the auspices of a college, high school, or university in the State; or</text> </level> <level label="2"> <text>an amateur boxing or wrestling contest held under the auspices of the United States of America Amateur Boxing Federation or the Young Men’s Christian Association.</text> </level> </section> <section article="gtg" article_name="Tax - General" number="6-104" title_number="6" title_name="Boxing and Wrestling Tax" subtitle_number="1" subtitle_name="Definitions; General Provisions"> <level label="a"> <text>The boxing and wrestling tax rate is:</text> <level label="1"> <text>except as provided in subsection (b) of this section, for charges to view a telecast of a boxing or wrestling contest, 10% of the gross receipts;</text> </level> <level label="2"> <text>except as provided in item (3) of this subsection, for charges for admission to a boxing or wrestling contest, the greater of:</text> <level label="i"> <text>10% of the gross receipts; or</text> </level> <level label="ii"> <text>$200; and</text> </level> </level> <level label="3"> <text>for charges for admission to a boxing or wrestling contest, 5% of the gross receipts if the contest is conducted by:</text> <level label="i"> <text>the Maryland National Guard; or</text> </level> <level label="ii"> <text>in Allegany County, a post of the Veterans of Foreign Wars or the American Legion.</text> </level> </level> </level> <level label="b"> <text>For charges to view a telecast of a boxing or wrestling contest, if gross receipts subject to the boxing and wrestling tax are also subject to the sales and use tax, the boxing and wrestling tax rate shall be set so the total tax rate does not exceed 10% of the gross receipts.</text> </level> </section> <section article="gtg" article_name="Tax - General" number="6-201" title_number="6" title_name="Boxing and Wrestling Tax" subtitle_number="2" subtitle_name="Returns"> <text>A person shall complete, under oath, and file with the Comptroller the boxing and wrestling tax return:</text> <level label="1"> <text>on or before the 10th day of the month that follows the month in which the person has gross receipts subject to the boxing and wrestling tax; and</text> </level> <level label="2"> <text>for other periods and on other dates that the Comptroller specifies by regulation, including periods in which the person has no gross receipts subject to the tax.</text> </level> </section> <section article="gtg" article_name="Tax - General" number="6-202" title_number="6" title_name="Boxing and Wrestling Tax" subtitle_number="2" subtitle_name="Returns"> <level label="a"> <text>Each person who has gross receipts subject to the boxing and wrestling tax shall keep complete and accurate records in the form and with the information that the Comptroller requires by regulation.</text> </level> <level label="b"> <text>The person who is required under subsection (a) of this section to keep records shall make the records available for inspection and examination by the Comptroller at any time during business hours.</text> </level> <level label="c"> <text>The person shall keep the records required under subsection (a) of this section for 4 years, unless the Comptroller consents in writing to an earlier destruction of the records or requires in writing that the records be kept longer than 4 years.</text> </level> </section> <section article="gtg" article_name="Tax - General" number="6-301" title_number="6" title_name="Boxing and Wrestling Tax" subtitle_number="3" subtitle_name="Tax Payment"> <text>A person who has gross receipts subject to the boxing and wrestling tax shall pay the tax on those gross receipts with the return that covers those receipts.</text> </section>