Maryland Statutes
Tax - General
Title 4 - Admissions and Amusement Tax

Subtitle 1 - Definitions; General Provisions

Section 4-101 - Definitions - (a) In this title the following words have the meanings...

Section 4-102 - Authorization to Impose Admissions and Amusement Tax - (a) In this section, “net proceeds” means the total receipts...

Section 4-103 - Limitations on Authorization to Tax - (a) The admissions and amusement tax may not be imposed...

Section 4-104 - Exemptions - (a) A county or a municipal corporation may exempt from...

Section 4-105 - Tax Rates and Additional Tax - (a) Except as otherwise provided in this section, the admissions...

Subtitle 2 - Returns and Records

Section 4-201 - Return Required - A person shall complete, under oath, and file with the...

Section 4-202 - Records - (a) Each person who has gross receipts subject to the...

Subtitle 3 - Tax Payment

Section 4-301 - Required - (a) A person who has gross receipts subject to the...