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03.06.02.00.htm 03.06.02.00. Title 03 COMPTROLLER OF THE TREASURY Subtitle 06 SALES AND USE TAX Chapter 02 General Regulations―Admissions and Amusement Tax Authority: Tax-General Article, §2-103, Annotated Code of Maryland
03.06.02.01.htm 03.06.02.01. 01 Club Membership.. A. The gross receipts derived from an amount paid to become regularly entitled to the privileges of a club or other organization, as a member or otherwise, do not constitute an admissions and amusement charge subject to the tax, even though one of the privileges is the admission to a clubhouse, club grounds, hall, restaurant, hotel, or other similar place.B. If the sole privilege of a charge described as "dues" is a right of admission to certain performa
03.06.02.02.htm 03.06.02.02. 02 Rental Facilities.. A. Except as provided in §B, below, the receipts derived from the sales of the sole right to use any place or the right to dispose of all the admissions to any place, are not subject to the tax. The person acquiring the right to use the facility is responsible for the payment of the tax on the gross receipts derived from the sale of any taxable admissions.B. The receipts derived from the use or rental of sporting or recreational facilities, such as a boa
03.06.02.03.htm 03.06.02.03. 03 Employees.. A. A person deriving gross receipts from admissions and amusement charges for admission is not liable for the tax on admissions for bona fide employees of the person if the employees receive free admission. If, however, a bona fide employee is admitted at a reduced rate, the person is responsible for the tax imposed on the gross receipts derived from the admission and the additional tax imposed on reduced charge admissions.B. A "bona fide employee"
03.06.02.04.htm 03.06.02.04. 04 State Authorized Exemptions.. A. Charitable, Educational, or Religious Exemptions.. 1) The tax may not be imposed on gross receipts derived from any charge for admission or for merchandise, refreshments, or a service, if the gross receipts are used exclusively for a:a) Charitable, educational, or religious purpose;. b) Volunteer fire company or nonprofit rescue squad; or. c) Fraternal, service, or veterans organization chartered by a grant of Congress.. 2) In each instance, in d
03.06.02.05.htm 03.06.02.05. 05 Locally Authorized Exemptions.. A. A county or incorporated city or town which has authorized the imposition of the tax may enact exemptions from the tax. Legislation specifically authorizing political subdivisions to enact particular exemptions does not limit the authority of political subdivisions to enact exemptions under such terms and conditions as they may see fit.B. Particular Exemptions Enacted by a County or Incorporated City or Town..
03.06.02.9999.htm 03.06.02.9999. Administrative History Effective date: January 1, 1990 (16:25 Md. R. 2708). Regulation .05B amended effective January 14, 1999 (26:1 Md. R. 22).
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