Maryland Statutes
§ 20-202
Maryland § 20-202
This text of Maryland § 20-202 is published on Counsel Stack Legal Research, covering Maryland primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Md. Code Ann., Local Government § 20-202 (2026).
Text
(a)This section applies to a political subdivision of the State that is authorized to impose a gross receipts tax.
(b)A political subdivision of the State may not impose a gross receipts tax on the gross receipts of any person that are received from a sale of:
(1)advertising space:
(i)in any newspaper, magazine, periodical, program, directory, or other printed matter published in the State; or
(ii)on any billboard, structure, vehicle, or airborne device located in the State; or
(2)advertising time on or in connection with any radio or television broadcast originating in the State.
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Nearby Sections
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Cite This Page — Counsel Stack
Bluebook (online)
Maryland § 20-202, Counsel Stack Legal Research, https://law.counselstack.com/statute/md/glg/20-202.