(a) Definitions. For purposes of this section, "agritourism," "farm alcohol production facility," "farming," "principal use," and "stables or riding clubs" have the definitions set forth in § 18-1-101 of this Code.
(b) Imposition. Pursuant to the authorization of the Tax-General Article, § 4-102(b)(1), of the State Code, a tax is imposed on the gross receipts derived from any admissions and amusement charge as defined in the Tax-General Article, § 4-101(b), of the State Code, at the rate of 10%, except as this rate may be limited under the Tax-General Article, § 4-105(b), of the State Code, and except that gross receipts derived from a charge for admission to any movie theater shall be taxed at the rate of 7.5%.
(c) Additional tax. Pursuant to the authorization of the Tax-General Article, § 4-102(b)(2), of the State Code, an additional tax is imposed on reduced charges or free admissions as set forth in the Tax-General Article, § 4-105(f), of the State Code.
(d) Exemptions. In addition to the exemptions provided in the Tax-General Article, § 4-103, of the State Code, the following are exempt from the admissions and amusement tax:
(1) the gross receipts of a not-for-profit community association or not-for-profit community theater group that, whether or not incorporated, is organized and operated to promote the general welfare of the community it serves if the net earnings of the association or group do not inure to the benefit of any stockholder or member of the association or group and the gross receipts inure exclusively to the benefit of the association or group and are used exclusively for community or civic purposes;
(2) the gross receipts of a not-for-profit association or group that, whether or not incorporated, is organized and operated primarily to sponsor, support, or otherwise promote athletic activities if the net earnings of the association or group do not inure to the benefit of any officer, stockholder, or member of the association or group;
(3) the gross receipts derived from any admissions and amusement charge for the use of athletic facilities as defined by the Office of the Comptroller and included in Category 11 of the Comptroller's categorization of admissions and amusement tax collections;
(4) the gross receipts derived from any admissions and amusement charge for agritourism; and
(5) if the principal use on the property is farming, the gross receipts derived from any admissions and amusement charge for a farm alcohol production facility, and stables or riding clubs.
(1985 Code, Art. 6, §§ 7-301, 7-302) (Bill No. 9-92; Bill No. 12-07; Bill No. 46-17; Bill No. 47-17; Bill No. 68-17; Bill No. 43-19; Bill No. 68-20)