Maryland StatutesTITLE 4 - ADMISSIONS AND AMUSEMENT TAXSubtitle 1 - Definitions; General ProvisionsSection 4-101 - Definitions.Section 4-102 - Authorization to impose admissions and amusement tax.Section 4-103 - Limitations on authorization to tax.Section 4-104 - Exemptions.Section 4-105 - Tax rates and additional tax.Subtitle 2 - Returns and RecordsSection 4-201 - Return required.Section 4-202 - Records.Subtitle 3 - Tax PaymentSection 4-301 - Required.