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Admissions and Amusement Tax Bulletin 1-95

Change in the Admissions and Amusement Tax Statute

The General Assembly of Maryland has enacted legislation which extends the admissions and amusement tax to the gross receipts derived on and after January 1, 1995, from the game of instant bingo permitted under a commercial bingo license in Anne Arundel County.

The admissions and amusement tax applies to the gross receipts from instant bingo, less any money or the cost of any prizes distributed as winnings to patrons.

Additional information may be obtained from the Taxpayer Service Section by mail or telephone in the Baltimore area at 410-767-1300 or toll-free 1-800-492-1751 from elsewhere in Maryland.

January 1995



 
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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