# COMAR Title 03 — Comptroller of the Treasury

## Subtitle 06 — Sales and Use Tax

### Chapter 03 — Administrative and Procedural Regulations — Sales and Use, and Admissions and Amusement Taxes

#### Regulation .01 Owners, Lessors, and Operators of Places Where Amusements Are Conducted.

*COMAR 03.06.03.01*

A lessor shall give prompt notice to the Comptroller containing the information in §§A—E, below, when a place from which gross receipts subject to the admissions and amusement tax are derived, is rented, hired, or leased by any person:

A. The name and address of the lessee;

B. The character of amusement or entertainment;

C. The theater, park, hall, or similar place giving the name if one is used and known to the public;

D. The date or dates upon which or during which the place of amusement or entertainment is leased; and

E. The name and address of the lessor.