State Codes and Statutes

Statutes > Maryland > Tax-general > Title-4 > Subtitle-1 > 4-101

§ 4-101. Definitions.
 

(a)  In general.- In this title the following words have the meanings indicated. 

(b)  Admissions and amusement charge.-  

(1) "Admissions and amusement charge", unless expressly provided otherwise, means a charge for: 

(i) admission to a place, including any additional separate charge for admission within an enclosure; 

(ii) use of a game of entertainment; 

(iii) use of a recreational or sports facility; 

(iv) use or rental of recreational or sports equipment; and 

(v) merchandise, refreshments, or a service sold or served in connection with entertainment at a nightclub or room in a hotel, restaurant, hall, or other place where dancing privileges, music, or other entertainment is provided. 

(2) "Admissions and amusement charge" does not include a charge for admission to a political fundraising event. 

(c)  Game of entertainment.- "Game of entertainment" includes, in Anne Arundel County or Calvert County, the game of instant bingo permitted under a commercial bingo license. 

(d)  Person.- "Person" includes: 

(1) this State or a political subdivision, unit, or instrumentality of this State; 

(2) another state or a political subdivision, unit, or instrumentality of that state; and 

(3) a unit or instrumentality of a political subdivision of this State or of another state. 

(e)  Stadium Authority.- "Stadium Authority" means the Maryland Stadium Authority created under § 10-604 of the Economic Development Article. 
 

[An. Code 1957, art. 81, § 402; 1988, ch. 2, § 1; 1994, chs. 559, 746; 1995, ch. 3, § 1; 1999, ch. 250; 2008, ch. 36, § 5.] 
 

State Codes and Statutes

Statutes > Maryland > Tax-general > Title-4 > Subtitle-1 > 4-101

§ 4-101. Definitions.
 

(a)  In general.- In this title the following words have the meanings indicated. 

(b)  Admissions and amusement charge.-  

(1) "Admissions and amusement charge", unless expressly provided otherwise, means a charge for: 

(i) admission to a place, including any additional separate charge for admission within an enclosure; 

(ii) use of a game of entertainment; 

(iii) use of a recreational or sports facility; 

(iv) use or rental of recreational or sports equipment; and 

(v) merchandise, refreshments, or a service sold or served in connection with entertainment at a nightclub or room in a hotel, restaurant, hall, or other place where dancing privileges, music, or other entertainment is provided. 

(2) "Admissions and amusement charge" does not include a charge for admission to a political fundraising event. 

(c)  Game of entertainment.- "Game of entertainment" includes, in Anne Arundel County or Calvert County, the game of instant bingo permitted under a commercial bingo license. 

(d)  Person.- "Person" includes: 

(1) this State or a political subdivision, unit, or instrumentality of this State; 

(2) another state or a political subdivision, unit, or instrumentality of that state; and 

(3) a unit or instrumentality of a political subdivision of this State or of another state. 

(e)  Stadium Authority.- "Stadium Authority" means the Maryland Stadium Authority created under § 10-604 of the Economic Development Article. 
 

[An. Code 1957, art. 81, § 402; 1988, ch. 2, § 1; 1994, chs. 559, 746; 1995, ch. 3, § 1; 1999, ch. 250; 2008, ch. 36, § 5.] 
 


State Codes and Statutes

State Codes and Statutes

Statutes > Maryland > Tax-general > Title-4 > Subtitle-1 > 4-101

§ 4-101. Definitions.
 

(a)  In general.- In this title the following words have the meanings indicated. 

(b)  Admissions and amusement charge.-  

(1) "Admissions and amusement charge", unless expressly provided otherwise, means a charge for: 

(i) admission to a place, including any additional separate charge for admission within an enclosure; 

(ii) use of a game of entertainment; 

(iii) use of a recreational or sports facility; 

(iv) use or rental of recreational or sports equipment; and 

(v) merchandise, refreshments, or a service sold or served in connection with entertainment at a nightclub or room in a hotel, restaurant, hall, or other place where dancing privileges, music, or other entertainment is provided. 

(2) "Admissions and amusement charge" does not include a charge for admission to a political fundraising event. 

(c)  Game of entertainment.- "Game of entertainment" includes, in Anne Arundel County or Calvert County, the game of instant bingo permitted under a commercial bingo license. 

(d)  Person.- "Person" includes: 

(1) this State or a political subdivision, unit, or instrumentality of this State; 

(2) another state or a political subdivision, unit, or instrumentality of that state; and 

(3) a unit or instrumentality of a political subdivision of this State or of another state. 

(e)  Stadium Authority.- "Stadium Authority" means the Maryland Stadium Authority created under § 10-604 of the Economic Development Article. 
 

[An. Code 1957, art. 81, § 402; 1988, ch. 2, § 1; 1994, chs. 559, 746; 1995, ch. 3, § 1; 1999, ch. 250; 2008, ch. 36, § 5.]