{"data":{"id":"us-md/md.-code-local-government-20-202","jurisdiction":"us-md","citation":"Md. Code, Local Government § 20–202","heading":"","body":"(a) This section applies to a political subdivision of the State that is\nauthorized to impose a gross receipts tax.\n(b) A political subdivision of the State may not impose a gross receipts tax\non the gross receipts of any person that are received from a sale of:\n(1) advertising space:\n(i) in any newspaper, magazine, periodical, program,\ndirectory, or other printed matter published in the State; or\n(ii) on any billboard, structure, vehicle, or airborne device\nlocated in the State; or\n(2) advertising time on or in connection with any radio or television\nbroadcast originating in the State.","path":["Article - Local Government"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=glg\u0026section=20-202","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:59:58Z","sha256":"fb01fd1ec16a3e5ab8866a33efbbc73b109807a59e0a56393d9f13ca0074629f","source_id":"us-md","stale":false,"prev":"us-md/md.-code-local-government-20-201","next":"us-md/md.-code-local-government-20-301"},"notice":"GroundRules: Original legal text. Not legal advice."}