Maryland Statutes

§ 4-101

Maryland·Article gtg Tax - General·Title 4
(a)In this title the following words have the meanings indicated.
(b)(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 incl

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Nearby Sections

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§ 4-101
§ 4-101
§ 4-102
§ 4-102
§ 4-103
§ 4-103
§ 4-104
§ 4-104
§ 4-105
§ 4-105
§ 4-201
§ 4-201
§ 4-202
§ 4-202
§ 4-301
§ 4-301
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