Md. Code Ann., Tax-Gen. § 6-102
Tax imposed on gross receipts
Effective Oct 1, 2008Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1989, c. 619; Acts 1993, c. 5, § 7; Acts 2008, c. 607, § 1, eff. Oct. 1, 2008; Acts 2008, c. 608, § 1, eff. Oct. 1, 2008.State of Maryland
- (1) a charge for admission to a boxing or wrestling contest in the State; and
- (2) a charge, by ticket or per event or occasion basis, to view a telecast of a boxing or wrestling contest in the State regardless of the origin of the telecast.
Except as provided in § 6-103 of this subtitle, a tax is imposed on gross receipts derived from:
Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1989, c. 619; Acts 1993, c. 5, § 7; Acts 2008, c. 607, § 1, eff. Oct. 1, 2008; Acts 2008, c. 608, § 1, eff. Oct. 1, 2008.
Formerly Art. 56, §§ 114, 114A.