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