- 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 performances or to a particular place on a definite number of occasions, the gross receipts derived from the charges for these privileges are admissions and amusement charges subject to the tax.
- C. The gross receipts derived from fees charged club members or nonmembers for the use of a golf course, tennis court, swimming pool, or something similar are subject to the tax if the charges are directly related to the usage of the facility or equipment.
Authority: Tax-General Article, §2-103, Annotated Code of Maryland
Effective date: January 1, 1990 (16:25 Md. R. 2708)
Regulation .05B amended effective January 14, 1999 (26:1 Md. R. 22)