- A. A tax that is due and payable shall be paid by an applicant or licensee and collected in accordance with State and federal law.
- B. A sports wagering licensee shall submit monthly sports wagering tax returns to the Commission by the 5th day of the following month.
- C. If monthly sports wagering taxes are due, the licensee shall pay them to the Commission by wire transfer by the 7th day of the following month.
- D. If, by the 10th calendar day of the month, a sports wagering licensee fails to submit a properly completed sports wagering tax return and all taxes due to the Commission, the sports wagering license shall be automatically suspended.
- E. If a sports wagering license is suspended under of this regulation, the Commission may lift the license suspension after the licensee submits the tax return and the tax payment.
F. For a fee or penalty:
- (1) The Commission shall issue an invoice or other order to pay; and
- (2) An applicant or licensee shall remit payment to the Commission within 30 days after the date of the invoice or order to pay.
G. Reconciliation of Gross Sports Wagering Receipts.
- (1) If a sports wagering licensee returns to successful bettors more than the amount of money wagered on a sporting event, the sports wagering licensee may subtract the difference between the amount wagered and the amount returned to bettors from its proceeds of up to 3 months.
- (2) A sports wagering licensee may not subtract losses under §G(1) of this regulation for more than 3 consecutive months.
Authority: State Government Article, §§9-1A-02, 9-1A-04, 9-1A-33 and 9-1E-01—9-1E-15, Annotated Code of Maryland
Effective date:
Regulations .01—.04 adopted as an emergency provision effective August 5, 2021 (48:18 Md. R. 690); adopted permanently effective January 13, 2022 (49:1 Md. R. 16)
Regulation .03 amended as an emergency provision effective January 26, 2022 (49:5 Md. R. 364); amended permanently effective July 25, 2022 (49:15 Md. R. 740)
Regulation .03C, D amended effective July 7, 2025 (52:13 Md. R. 657)