Current with changes from the 2024 Legislative Session
Section 4-101 - Definitions(a) In this title the following words have the meanings indicated.(b)(1) "Admissions and amusement charge", unless expressly provided otherwise, means a charge for: (i) admission to a place, including any additional separate charge for admission within an enclosure;(ii) use of a game of entertainment;(iii) use of a recreational or sports facility;(iv) use or rental of recreational or sports equipment; and(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) "Admissions and amusement charge" does not include a charge for admission to a political fundraising event.(c) "Game of entertainment" includes, in Anne Arundel County or Calvert County, the game of instant bingo permitted under a commercial bingo license.(d) "Person" includes: (1) this State or a political subdivision, unit, or instrumentality of this State;(2) another state or a political subdivision, unit, or instrumentality of that state; and(3) a unit or instrumentality of a political subdivision of this State or of another state.(e) "Stadium Authority" means the Maryland Stadium Authority created under § 10-604 of the Economic Development Article.