Md. Code Regs. 03.06.03.01

Current through Register Vol. 51, No. 24, December 2, 2024

Section 03.06.03.01 - Owners, Lessors, and Operators of Places Where Amusements Are Conducted

A lessor shall give prompt notice to the Comptroller containing the information in §§A-E, below, when a place from which gross receipts subject to the admissions and amusement tax are derived, is rented, hired, or leased by any person:

A. The name and address of the lessee;

B. The character of amusement or entertainment;

C. The theater, park, hall, or similar place giving the name if one is used and known to the public;

D. The date or dates upon which or during which the place of amusement or entertainment is leased; and

E. The name and address of the lessor.

Md. Code Regs. 03.06.03.01