<?xml version='1.0' encoding='utf-8'?>
<regulation prefix="Regulation" num=".01" citation="COMAR 03.06.03.01" title_num="03" subtitle_num="06" chapter_num="03" heading="Owners, Lessors, and Operators of Places Where Amusements Are Conducted.">
  <text>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:</text>
  <paragraph num="A.">
    <text>The name and address of the lessee;</text>
  </paragraph>
  <paragraph num="B.">
    <text>The character of amusement or entertainment;</text>
  </paragraph>
  <paragraph num="C.">
    <text>The theater, park, hall, or similar place giving the name if one is used and known to the public;</text>
  </paragraph>
  <paragraph num="D.">
    <text>The date or dates upon which or during which the place of amusement or entertainment is leased; and</text>
  </paragraph>
  <paragraph num="E.">
    <text>The name and address of the lessor.</text>
  </paragraph>
</regulation>