§ 37.042 NONPROFIT COMMUNITY ASSOCIATIONS EXEMPTED.
   (A)   The Board of County Commissioners of Garrett County exempts from the admissions and amusement tax, the same being collected under authority of Md. Code, Art. 81, § 402 all gross receipts derived from the amounts charged for admissions, refreshments, service or merchandise when the gross receipts inure exclusively to the benefit of a nonprofit community association, if no part of the net earnings thereof inure to the benefit of any stockholder or member of the community association and if the proceeds are used exclusively for community or civic improvement purposes.
   (B)   As used in this section, COMMUNITY ASSOCIATION means an organization, whether or not incorporated, formed to promote the general welfare of the community it serves, which is not operated for profit and whose net earnings do not inure to the benefit of any stockholder or member.
(1986 Code, § 263-10) (Ord. —, passed 7-29-1980)