1. (a) In this title the following words have the meanings indicated.

2. (b)

   1. (1) “Admissions and amusement charge”, unless expressly provided otherwise, means a charge for:

      1. (i) admission to a place, including any additional separate charge for admission within an enclosure;
      2. (ii) use of a game of entertainment;
      3. (iii) use of a recreational or sports facility;
      4. (iv) use or rental of recreational or sports equipment; and
      5. (v) merchandise, refreshments, or a service sold or served in connection with entertainment at a nightclub or room in a hotel, restaurant, hall, or other place where dancing privileges, music, or other entertainment is provided.
   2. (2) “Admissions and amusement charge” does not include a charge for admission to a political fundraising event.
3. (c) “Game of entertainment” includes, in Anne Arundel County or Calvert County, the game of instant bingo permitted under a commercial bingo license.

4. (d) “Person” includes:

   1. (1) this State or a political subdivision, unit, or instrumentality of this State;
   2. (2) another state or a political subdivision, unit, or instrumentality of that state; and
   3. (3) a unit or instrumentality of a political subdivision of this State or of another state.
5. (e) “Stadium Authority” means the Maryland Stadium Authority created under § 10-604 of the Economic Development Article.

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1994, c. 559, § 1, eff. Jan. 1, 1995; Acts 1994, c. 746, § 1, eff. July 1, 1994; Acts 1995, c. 3, § 1, eff. March 7, 1995; Acts 1999, c. 250, § 1, eff. July 1, 1999; Acts 2008, c. 306, § 18, eff. Oct. 1, 2008.

Formerly Art. 81, § 402.