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Admissions and Amusement Tax Rates

Local Admissions and Amusement Tax Rates 

The tax is imposed by Maryland's counties and municipalities at varying rates from one-half of 1 percent to 10 percent of gross receipts from taxable activities. If the gross receipts from the activity is also subject to the sales and use tax, the admissions and amusement tax is limited to 5 percent. Often, different rates apply to different activities.  See the Admissions and Amusement Tax Rate Schedule for specific tax rates. You can also request a rate chart by calling the Taxpayer Service Section at 410-260-7980 or 1-800-638-2937 from elsewhere in Maryland. Once you file an initial return, we will pre-print the correct rates for previously reported activities on subsequent returns.

Free admissions

An additional tax is imposed on reduced charge or free admissions in most, but not all subdivisions. If your jurisdiction imposes this tax, it is equal to:

  • 5 cents for each ticket if the regular price is less than 50 cents,
  • 10 cents for each ticket if the regular price is less than $1.00, and
  • 15 cents for each ticket if the regular price is $1.00 or more.

The tax on reduced charge or free admissions is payable in full even if the actual amount of taxes payable would exceed 10 percent of gross receipts.

State of Maryland Admissions and Amusement Tax Rates

Effective June 1, 2009, a state admissions and amusement tax of 30 percent is imposed on the taxable net proceeds from electronic bingo and electronic tip jars. Effective July 1, 2012, the State admissions and amusement tax  imposed on electronic bingo and electronic tip jars in Calvert County is 33%. The State admissions and amusement tax rate remains at 30% for all other counties.The state tax is in addition to any county or municipal admissions and amusement tax which may be levied on those items. If the proceeds subject to tax are also subject to a county or municipal corporation tax, then the tax rate when combined must not exceed 35 percent

 



 
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