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Admissions and Amusement Tax Bulletin 1-11

Baltimore City Exempts Simulated Slot Machines From Admissions and Amusement Tax 

The Mayor and City Council of Baltimore City has enacted an ordinance exempting from the local admissions and amusement tax the operation of simulated slot machines. The exemption becomes effective January 1, 2011. Under the ordinance, a simulated slot machine is defined as “any amusement device equipped with a knock-off device that enables an owner or custodian of the device to remove free plays or other game credits accumulated by a winning player”.  

All other amusement devices remain subject to the admissions and amusement tax at the rate of 10%.  This change does not affect any other activity subject to Baltimore City’s admissions and amusement tax.

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Admissions and Amusement Tax Bulletins
  AA Bulletin 2-92 - Ocean City Increases Admissions and Amusement Tax
  Change in Subdivision Tax Codes
  AA Bulletin 1-10 - Comptroller v. Johns Hopkins University
  AA Bulletin 3-01 - Harford County Increases Admissions and Amusement Tax Rates
  AA Bulletin 1-11 - Baltimore City Exempt Simulated Slot Machines
  AA Bulletin 1-01 - Ocean City Increases Admissions and Amusement Tax
  AA Bulletin 3-93 - Tax on Concerts, Operas and Live Theater Performances Reduced in Howard County
  AA Bulletin 2-93 - Tax on Free Passes and Reduced Price Tickets Imposed in the City of Greenbelt
  AA Bulletin 2-91 - Howard and Charles Counties Increase, Town of Chesapeake Beach Decreases Tax Rates General Increase in Howard County
  AA Bulletin 4-08 - Howard County Rate on Golf Activities
  AA Bulletin 4-93 - Baltimore City Reduces Tax on Admissions to Single-Screen Movie Theaters
  AA Bulletin 1-95 - Change in the Admissions and Amusement Tax Statute
  AA Bulletin 2-01 - Worcester County Increases Admissions and Amusement Tax for Worcester County Area
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