<?xml version='1.0' encoding='utf-8'?>
<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>
