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Maryland Admissions and Amusement Tax, July 2015


 Maryland admissions and amusement tax: a fascinating show.

The Maryland Comptroller has published an updated list of the state’s local admissions and amusement tax rates, effective July 1, 2015. It’s an interesting read. Truly.

What it reveals are the startling differences inherent in administering one little tax across the state of Maryland. For example:

  • Admissions and amusement tax rates in Maryland range from 0.5% to 10% of gross receipts from taxable activities.
  • Different rates often apply to different activities.
  • In areas where activities are subject to the 6% state sales and use tax, the admissions and amusement tax rate may not exceed 5%.
  • In areas where activities are subject to the 9% sales and use tax on alcoholic beverages, the admissions and amusement tax rate is limited to 2%.
  • Some localities, such as all those in Allegany County, subject “all activities” to the tax.
  • Other localities, such as some in Frederick County, subject only certain activities to the admissions and amusement tax – sales, or movies, outdoor theatres, and miniature golf.
  • An additional tax may be (but is not always) imposed on activities with reduced or free admissions. If the additional tax is imposed, rates are as follows:
    • 5 cents for each ticket if the regular price is less than 50 cents
    • 10 cents for each ticket if the regular price is less than $1.00
    • 15 cents for each ticket if the regular price is $1.00 or more

 

 

Because transaction tax is never simple, and because Maryland’s admissions and amusement tax is particularly complex, taxpayers are advised to look closely at the Rate Table and the Rate Table Notes. Additional information about the admissions and amusement tax is available on the Comptroller website.

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Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.