§ 37.040  TAX LEVY; APPLICABILITY; EFFECT ON STATE TAX.
   (A)   Pursuant to the authority granted in Md. Code, Art. 81, § 4-102, the Board of County Commissioners of Garrett County, Maryland, shall levy a tax at the rate of 6% of the gross receipts of every person, firm or corporation derived from the amounts charged in Garrett County for the following:
      (1)   Admission to a place, including any additional separate charge for admission within an enclosure;
      (2)   Use of a game of entertainment;
      (3)   Use of a recreational or sports facility;
      (4)   Use or rental of recreational or sports equipment; and
      (5)   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.
   (B)   Provided, however, that the application of admissions and amusement tax shall be specifically subject to the limitations and exemptions set forth in the State Act and with the further proviso that if the gross receipts are also subject to a sales tax, the combined rates, admissions and amusement tax plus sales tax, cannot exceed 11% of the gross receipts, as set forth in the provisions of Md. Code, Art. 81, § 4-105(b).
(Res. 2015-7, passed 6-6-2015)