§ 6–102
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Gen. § 6-102 (2026)
Title 6. Boxing and Wrestling Tax
Subtitle 1. Definitions; General Provisions
§ 6–102LinkCopy Citation
Except as provided in § 6-103 of this subtitle, a tax is imposed on gross receipts derived from:
(1)
a charge for admission to a boxing or wrestling contest in the State; and
(2)
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.