In this title the following words have the meanings indicated. “Boxing or wrestling contest” means a boxing, kick boxing, sparring, wrestling, or mixed martial arts contest, event, exhibition, or match. “Telecast” means: a closed circuit telecast; a subscription television broadcast; or a pay–per–view cable or satellite television broadcast.

Except as provided in § 6-103 of this subtitle, a tax is imposed on gross receipts derived from: a charge for admission to a boxing or wrestling contest in the State; and 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.

The boxing and wrestling tax does not apply to: 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 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.

The boxing and wrestling tax rate is: 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; except as provided in item (3) of this subsection, for charges for admission to a boxing or wrestling contest, the greater of: 10% of the gross receipts; or $200; and for charges for admission to a boxing or wrestling contest, 5% of the gross receipts if the contest is conducted by: the Maryland National Guard; or in Allegany County, a post of the Veterans of Foreign Wars or the American Legion. 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.