{"data":{"id":"us-md/md.-code-tax-general-6-102","jurisdiction":"us-md","citation":"Md. Code, Tax - General § 6–102","heading":"","body":"Except as provided in § 6-103 of this subtitle, a tax is imposed on gross receipts derived from:\n(1) a charge for admission to a boxing or wrestling contest in the State; and\n(2) a charge, by ticket or per event or occasion basis, to view a telecast of a boxing or wrestling contest in the State regardless of the origin of the telecast.","path":["Article - Tax - General"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg\u0026section=6-102","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:18Z","sha256":"b78c32e5e783efe8cfab2289da2c6ce117c1169e63e64d1ae9822c5977b1069e","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-general-6-101","next":"us-md/md.-code-tax-general-6-103"},"notice":"GroundRules: Original legal text. Not legal advice."}