Table of Contents
Summary of Contents.......................................................................... iii
Foreword............................................................................................. v
Preface to the Fourth Edition............................................................. vii
Preface to the Third Edition................................................................ ix
Acknowledgements............................................................................ xiii
Capsule Review of 2005 Maryland Tax Legislation............................ xv
Table of Contents.............................................................................. xxv
Table of Forms.................................................................................. xcv
Chapter One
Administration by the Comptroller
I.
INTRODUCTION
...................................................................... 1-5
A.
[§ 1.1]
Taxes
Administered by Comptroller ............................... 1-5
B.
[§ 1.2]
Taxes
Not Administered by Comptroller ......................... 1-5
C.
[§ 1.3]
Scope
of Chapter .......................................................... 1-6
II.
ADMINISTRATIVE
PROVISIONS ............................................ 1-6
A.
[§ 1.4]
Generally
..................................................................... 1-6
B.
[§ 1.5]
Returns
........................................................................ 1-7
C.
[§ 1.6]
Licenses,
Stamps and Certificates .................................. 1-7
D.
[§ 1.7]
Chesapeake
Bay and Endangered Species Fund ............. 1-8
E.
[§ 1.8]
Fair
Campaign Financing Fund ....................................... 1-9
F.
[§ 1.9]
Maryland
Cancer Fund ................................................. 1-9
G .
[§ 1.10]
Police
Responsibilities ................................................... 1-9
H.
[§ 1.11]
Miscellaneous
............................................................. 1-10
Chapter Two
Admissions and Amusement Tax
I.
INTRODUCTION
...................................................................... 2-5
A.
[§ 2.1]
Scope
of Chapter .......................................................... 2-5
B.
Statutory History .......................................................................... 2-5
1.
[§ 2.2]
The
First Admissions and Amusement Tax ............. 2-5
2.
[§ 2.3]
Scope
and Application of the 1936 Act ................... 2-6
3.
[§ 2.4]
The
1941 Amendments .......................................... 2-6
4.
[§ 2.5]
The
1947 and 1949 Amendments ............................ 2-7
5.
[§ 2.6]
Exemptions
Added Between 1949 and 1969 ............ 2-8
6.
[§ 2.7]
The
1969 and 1970 Amendments ............................ 2-9
7.
[§ 2.8]
The
1971 and 1972 Amendments .......................... 2-10
C.
[§ 2.9]
Local
Subdivisions Benefit from the Tax ....................... 2-10
II.
IMPOSITION
OF THE TAX ..................................................... 2-11
A.
[§ 2.10]
Statutory
Framework — Generally ............................... 2-11
B.
[§ 2.11]
Activities
Subject to Tax .............................................. 2-13
C.
[§ 2.12]
Charges
for Admission ................................................ 2-13
D.
[§ 2.13]
Use
of Games of Entertainment ................................... 2-15
E.
[§ 2.14]
Use
of Sporting or Recreational Facilities or
Rental of Equipment .................................................... 2-16
F.
Refreshment,
Service, or Merchandise Supplied in
Connection with Entertainment .................................................... 2-17
1.
[§ 2.15]
The
Pre‑1988 Statute ........................................... 2-17
2.
[§ 2.16]
The
1988 Code Revision ...................................... 2-17
3.
[§ 2.17]
The
Nature of the Entertainment —
The Four Star Case ............................................ 2-18
4.
[§ 2.18]
The
Citizens for Hoyer Case .............................. 2-19
5.
[§ 2.19]
Receipts
from Refreshments ................................ 2-20
6.
[§ 2.20]
Must
the Entertainment Constitute a
“Performance”? .................................................. 2-20
7.
[§ 2.21]
Meaning
of “In Connection With” ......................... 2-20
G.
[§ 2.22]
Conclusion
.................................................................. 2-21
III.
LIMITATIONS
ON AUTHORIZATION TO TAX .................... 2-22
A.
[§ 2.23]
Generally
.................................................................... 2-22
B.
[§ 2.24]
Permissive
Exemptions ................................................ 2-23
C.
[§ 2.25]
The
“Exclusively” Requirement ................................... 2-23
IV.
FILING, PAYMENT, AND RECORD-KEEPING
REQUIREMENTS .................................................................... 2-24
A.
[§ 2.26]
Filing
Requirements in General ..................................... 2-24
B.
[§ 2.27]
Payment
Requirements — Generally ............................ 2-25
C.
[§ 2.28]
Computation
of the Tax ............................................... 2-25
D.
[§ 2.29]
Penalties
and Interest for Failure to File a Return,
Pay Taxes, or Keep Records ....................................... 2-25
E.
[§ 2.30]
Criminal
Penalties and Fines ........................................ 2-26
F.
[§ 2.31]
Record-Keeping
Requirements .................................... 2-27
V.
ASSESSMENT AND COLLECTION PROCEDURES .............. 2-27
A.
[§ 2.32]
Generally
.................................................................... 2-27
B.
[§ 2.33]
Jeopardy
Assessments ................................................ 2-28
VI.
APPEAL
AND REFUND PROCEDURES ................................ 2-30
A.
[§ 2.34]
Introduction
................................................................ 2-30
B.
[§ 2.35]
Appeal
Procedure ....................................................... 2-30
C.
[§ 2.36]
Refund Procedures ........