Maryland § 7.5-101
Full text of Maryland Maryland Code § 7.5-101, with citation guidance and answers to common questions.
§ 7.5-101.
(a) In this title the following words have the meanings indicated.
(b) “Annual gross revenues” means income or revenue from all sources, before any expenses or taxes, computed according to generally accepted accounting principles.
(c) “Assessable base” means the annual gross revenues derived from digital advertising services in the State.
(d) “Broadcast entity” means an entity that is primarily engaged in the business of operating a broadcast television or radio station.
(e) (1) “Digital advertising services” includes advertisement services on a digital interface, including advertisements in the form of banner advertising, search engine advertising, interstitial advertising, and other comparable advertising services.
(2) “Digital advertising services” does not include advertisement services on digital interfaces owned or operated by or operated on behalf of a broadcast entity or news media entity.
(f) “Digital interface” means any type of software, including a website, part of a website, or application, that a user is able to access.
(g) (1) “News media entity” means an entity engaged primarily in the business of newsgathering, reporting, or publishing articles or commentary about news, current events, culture, or other matters of public interest.
(2) “News media entity” does not include an entity that is primarily an aggregator or republisher of third–party content.
(h) “User” means an individual or any other person who accesses a digital interface with a device.
Frequently Asked Questions About Maryland § 7.5-101
What does Maryland Code § 7.5-101 cover?
Section 7.5-101 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 7.5-101?
A common citation format is "Maryland Code § 7.5-101" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 7.5-101 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.