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Admissions and Amusement Tax Bulletin 4-93

Baltimore City Reduces Tax on Admissions to Single-Screen Movie Theaters

The Mayor and City Council of Baltimore City have enacted an ordinance reducing the admissions and amusement tax on admissions to any single-screen movie theater that rents or leases its motion picture film through commercial distribution from 10% to 5%, effective September 1, 1993.

The 5% rate also applies to admissions to any theater included on the National Register of Historic Places. The rate of 10% remains in effect for admissions to any other movie theater. The additional 5, 10 or 15-cent tax imposed on all free or reduced price admissions also remains in effect.

July 1993.



 
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Admissions and Amusement Tax Bulletins
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  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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