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Admissions and Amusement Tax Bulletin 2-91

Howard and Charles Counties Increase, Town of Chesapeake Beach Decreases Tax Rates General Increase in Howard County

The County Council of Howard County has adopted a resolution increasing the admissions and amusement tax on all activities from 5% to 7.5%. This increase applies to all gross receipts subject to the tax received on or after October 1, 1991. The tax is limited to 5% when derived from sales of tangible personal property subject to the sales and use tax. Howard County does not impose the 5, 10 or 15 cent tax on free passes or reduced price tickets.

Howard County continues to exempt from the admissions and amusement tax the gross receipts of a not-for-profit community association which are used exclusively for community or civic improvement.

General Increase in Charles County The Board of County Commissioners of Charles County has adopted a resolution increasing the admissions and amusement tax on all activities from 2% to 10%. This increase applies to all gross receipts subject to the tax received on or after October 1, 1991. The tax is limited to 5% when derived from sales of tangible personal property subject to the sales and use tax. In addition, each free pass or reduced price ticket is taxed as follows: if the regular price is up to 50 cents - 5 cents tax; if the regular price is from 51 cents to $1.00 - 10 cents tax; and if the regular price is more than $1.00 - 15 cents tax.



 
Links for Admissions and Amusement Tax Bulletins
Tax Publications
Tax Bulletins
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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