| 1 | 1 | | |
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| 2 | 2 | | |
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| 3 | 3 | | EXPLANATION: CAPITALS INDICATE MAT TER ADDED TO EXISTING LAW. |
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| 4 | 4 | | [Brackets] indicate matter deleted from existing law. |
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| 5 | 5 | | *hb1209* |
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| 6 | 6 | | |
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| 7 | 7 | | HOUSE BILL 1209 |
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| 8 | 8 | | Q8 2lr0874 |
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| 9 | 9 | | |
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| 10 | 10 | | By: Delegate Amprey |
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| 11 | 11 | | Introduced and read first time: February 11, 2022 |
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| 12 | 12 | | Assigned to: Ways and Means |
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| 13 | 13 | | |
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| 14 | 14 | | A BILL ENTITLED |
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| 15 | 15 | | |
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| 16 | 16 | | AN ACT concerning 1 |
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| 17 | 17 | | |
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| 18 | 18 | | Baltimore City – Admissions and Amusement Tax – Live Performances 2 |
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| 19 | 19 | | |
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| 20 | 20 | | FOR the purpose of prohibiting Baltimore City from imposing the admissions and 3 |
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| 21 | 21 | | amusement tax on gross receipts from charges for admission to certain live 4 |
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| 22 | 22 | | performances in certain venues for a certain period of time; and generally relating to 5 |
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| 23 | 23 | | the admissions and amusement tax in Baltimore City. 6 |
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| 24 | 24 | | |
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| 25 | 25 | | BY repealing and reenacting, with amendments, 7 |
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| 26 | 26 | | Article – Tax – General 8 |
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| 27 | 27 | | Section 4–103(a) 9 |
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| 28 | 28 | | Annotated Code of Maryland 10 |
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| 29 | 29 | | (2016 Replacement Volume and 2021 Supplement) 11 |
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| 30 | 30 | | |
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| 31 | 31 | | SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 12 |
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| 32 | 32 | | That the Laws of Maryland read as follows: 13 |
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| 33 | 33 | | |
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| 34 | 34 | | Article – Tax – General 14 |
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| 35 | 35 | | |
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| 36 | 36 | | 4–103. 15 |
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| 37 | 37 | | |
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| 38 | 38 | | (a) The admissions and amusement tax may not be imposed by: 16 |
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| 39 | 39 | | |
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| 40 | 40 | | (1) a county on gross receipts derived from any source within a municipal 17 |
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| 41 | 41 | | corporation located in that county, if the municipal corporation imposes an admissions and 18 |
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| 42 | 42 | | amusement tax on any gross receipts or specifically exempts any gross receipts from the 19 |
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| 43 | 43 | | admissions and amusement tax; 20 |
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| 44 | 44 | | |
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| 45 | 45 | | (2) Baltimore County on gross receipts: 21 |
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| 46 | 46 | | |
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| 47 | 47 | | (i) of a nonprofit community association that is organized and 22 |
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| 48 | 48 | | operated to promote the general welfare of the community that the association serves and 23 2 HOUSE BILL 1209 |
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| 49 | 49 | | |
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| 50 | 50 | | |
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| 51 | 51 | | the net earnings of which do not inure to the benefit of any stockholder or member of the 1 |
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| 52 | 52 | | association; or 2 |
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| 53 | 53 | | |
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| 54 | 54 | | (ii) derived from any admissions and amusement charge for any 3 |
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| 55 | 55 | | activities related to agricultural tourism; 4 |
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| 56 | 56 | | |
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| 57 | 57 | | (3) Calvert County on gross receipts that are subject to the sales and use 5 |
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| 58 | 58 | | tax; 6 |
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| 59 | 59 | | |
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| 60 | 60 | | (4) Washington County on gross receipts from an amusement device that 7 |
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| 61 | 61 | | is subject to the license and permit requirements of Title 17, Subtitle 4, Part V of the 8 |
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| 62 | 62 | | Business Regulation Article; 9 |
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| 63 | 63 | | |
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| 64 | 64 | | (5) Montgomery County on gross receipts derived within an area 10 |
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| 65 | 65 | | designated as an enterprise zone under Title 5, Subtitle 7 of the Economic Development 11 |
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| 66 | 66 | | Article from a charge for: 12 |
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| 67 | 67 | | |
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| 68 | 68 | | (i) admission to a nightclub or room in a hotel, restaurant, hall, or 13 |
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| 69 | 69 | | other place where dancing privileges, music, or other entertainment is provided; or 14 |
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| 70 | 70 | | |
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| 71 | 71 | | (ii) merchandise, refreshment, or a service sold or served in 15 |
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| 72 | 72 | | connection with entertainment at a nightclub or room in a hotel, restaurant, hall, or other 16 |
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| 73 | 73 | | place where dancing privileges, music, or other entertainment is provided; [and] 17 |
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| 74 | 74 | | |
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| 75 | 75 | | (6) Harford County on gross receipts derived from: 18 |
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| 76 | 76 | | |
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| 77 | 77 | | (i) any admissions and amusement charge for golf entertainment; 19 |
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| 78 | 78 | | |
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| 79 | 79 | | (ii) any admissions and amusement charge in connection with a 20 |
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| 80 | 80 | | business that provides drive–in movie entertainment; 21 |
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| 81 | 81 | | |
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| 82 | 82 | | (iii) any admissions and amusement charge for any activities related 22 |
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| 83 | 83 | | to agricultural tourism; or 23 |
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| 84 | 84 | | |
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| 85 | 85 | | (iv) any admissions and amusement charge by a roller skating rink; 24 |
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| 86 | 86 | | AND 25 |
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| 87 | 87 | | |
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| 88 | 88 | | (7) BALTIMORE CITY ON GROSS RECEIPTS FROM A CHARGE FOR 26 |
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| 89 | 89 | | ADMISSION TO A LIVE PERFORMAN CE BY AN ARTIST OR O THER PERFORM ER IN A 27 |
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| 90 | 90 | | VENUE WITH A CAPACIT Y TO ADMIT 1,500 INDIVIDUALS OR FEWER . 28 |
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| 91 | 91 | | |
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| 92 | 92 | | SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July 29 |
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| 93 | 93 | | 1, 2022. It shall remain effective for a period of 4 years and, at the end of June 30, 2026, 30 |
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| 94 | 94 | | this Act, with no further action required by the General Assembly, shall be abrogated and 31 |
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| 95 | 95 | | of no further force and effect. 32 |
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