# Tax - General (GTG)

## Title 6. Boxing and Wrestling Tax

### Subtitle 1. Definitions; General Provisions

#### Section 6-102

Except as provided in Sec. 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.

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