Harford County Increases Admissions and Amusement Tax Rates
The Harford County Council adopted a resolution to increase the admissions and amusement tax to 5% on all activities within the county limits of Harford County, outside of any municipality.
Exceptions to the above: The admission and amusement tax rate will remain 2% on gross receipts derived from charges or admissions to, or merchandise, refreshments or service sold or served in connection with entertainment at, a nightclub or room in a hotel, restaurant, hall or other place where dance privileges, music or other entertainment is provided.
Gross receipts derived from charges for the use of coin operated amusement devices will remain taxed at 10%.
Gross receipts derived from and admissions and amusement charge in connection with a youth indoor recreation team or league shall not be taxed.
The change in rates for admissions and amusement tax for Harford County area are effective August 1, 2000.