(a) By ordinance, the governing body of Wicomico County may impose a user fee on the charges for all ticketed events held at the Wicomico County Youth and Civic Center.
(b) (1) Subject to paragraph (2) of this subsection, the governing body of Wicomico County shall set the rate of the user fee.
(2) The rate of the user fee may not exceed 5% of the charge for a ticket to an event held at the Wicomico County Youth and Civic Center.
(c) Any revenue from the user fee authorized under this section shall be dedicated to the physical improvement of and renovations to the Wicomico County Youth and Civic Center.
Structure Maryland Statutes
Title 20 - Taxes and Development Impact Fees
Subtitle 6 - Sales and Use Taxes; User Fees; Gross Receipts Tax
Section 20-601 - County Tax on Controlled Dangerous Substances
Section 20-602 - Code Counties -- Tax on Food and Beverages
Section 20-603 - Anne Arundel County -- Tax on Fuel, Utilities, Telephone Service, and Space Rentals
Section 20-604 - Local Law Required
Section 20-605 - Prince George's County -- Telecommunications Tax
Section 20-606 - St. Mary's County -- Energy and Fuel Tax
Section 20-607 - User Fees on Ticketed Events at Wicomico County Youth and Civic Center
Section 20-608 - Municipalities -- User Fees on Docking and Storage of Boats
Section 20-609 - Gross Receipts Tax on Rental of Heavy Equipment Property