{"data":{"id":"us-md/md.-code-tax-general-4-101","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 4–101","heading":"","body":"(a) In this title the following words have the meanings indicated.\n(b) (1) “Admissions and amusement charge”, unless expressly provided otherwise, means a charge for:\n(i) admission to a place, including any additional separate charge for admission within an enclosure;\n(ii) use of a game of entertainment;\n(iii) use of a recreational or sports facility;\n(iv) use or rental of recreational or sports equipment; and\n(v) merchandise, refreshments, or a service sold or served in connection with entertainment at a nightclub or room in a hotel, restaurant, hall, or other place where dancing privileges, music, or other entertainment is provided.\n(2) “Admissions and amusement charge” does not include a charge for admission to a political fundraising event.\n(c) “Game of entertainment” includes, in Anne Arundel County or Calvert County, the game of instant bingo permitted under a commercial bingo license.\n(d) “Person” includes:\n(1) this State or a political subdivision, unit, or instrumentality of this State;\n(2) another state or a political subdivision, unit, or instrumentality of that state; and\n(3) a unit or instrumentality of a political subdivision of this State or of another state.\n(e) “Stadium Authority” means the Maryland Stadium Authority created under § 10–604 of the Economic Development Article.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=4-101","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"974d7baa51aa47ad459abc82e053a6baf297afb0cbd0348bfe7402ea8830c82d","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-3-113","next":"us-md/md.-code-tax-general-4-102"},"notice":"GroundRules: Original legal text. Not legal advice."}