(a) In this section, “net proceeds” means the total receipts from the operation of an electronic bingo machine or electronic tip jar machine less the amount of money winnings or prizes paid out to players.
(b) A county may impose, by resolution, a tax on:
(1) the gross receipts derived from any admissions and amusement charge in that county; and
(2) an admission in that county for a reduced charge or at no charge to a place if there is a charge for other admissions to the place.
(c) A municipal corporation may impose, by ordinance or resolution, a tax on:
(1) the gross receipts derived from any admissions and amusement charge in that municipal corporation; and
(2) an admission in that municipal corporation for a reduced charge or at no charge to a place if there is a charge for other admissions to the place.
(d) The Stadium Authority may impose a tax on:
(1) the gross receipts derived from any admissions and amusement charge for an admission to a facility owned or leased by the Stadium Authority; and
(2) an admission for a reduced charge or at no charge to a facility owned or leased by the Stadium Authority if there is a charge for other admissions to the facility.
(e) A State tax is imposed on the net proceeds derived from any charge for the operation of an electronic bingo machine permitted under a commercial bingo license or an electronic tip jar machine authorized under Title 13 of the Criminal Law Article that is operated for commercial purposes.
(f) (1) The State and local admissions and amusement taxes applicable to electronic instant bingo shall be determined on a tax–included or separately stated basis.
(2) Notwithstanding any other provision of this section, other State and local admissions and amusement taxes applied under this section may be determined on a tax–included or separately stated basis.
Copyright ©2024 LegalFix. All rights reserved. LegalFix is not a law firm, is not licensed to practice law, and does not provide legal advice, services, or representation. The information on this website is an overview of the legal plans you can purchase—or that may be provided by your employer as an employee benefit or by your credit union or other membership group as a membership benefit.
LegalFix provides its members with easy access to affordable legal services through a network of independent law firms. LegalFix, its corporate entity, and its officers, directors, employees, agents, and contractors do not provide legal advice, services, or representation—directly or indirectly.
The articles and information on the site are not legal advice and should not be relied upon—they are for information purposes only. You should become a LegalFix member to get legal services from one of our network law firms.
You should not disclose confidential or potentially incriminating information to LegalFix—you should only communicate such information to your network law firm.
The benefits and legal services described in the LegalFix legal plans are not always available in all states or with all plans. See the legal plan Benefit Overview and the more comprehensive legal plan contract during checkout for coverage details in your state.
Use of this website, the purchase of legal plans, and access to the LegalFix networks of law firms are subject to the LegalFix Terms of Service and Privacy Policy.