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Admissions and Amusement Tax Bulletin 4-08

Howard County Clarifies Admissions & Amusement Tax Rate on Golf Activities

The Howard County Council approved and passed resolution No. 67-2008 to clarify its intent that the admissions and amusement tax rate of 5% on “Golf Courses”, includes greens fees, driving ranges, and cart rentals, as well as those driving ranges that are independent of a golf course.  

The 5% rate on “Golf Courses” took effect on August 1, 2007. The clarified intent of Howard County’s original resolution, as described above, is also effective for taxable activities occurring on or after August 1, 2007.

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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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