Maryland § 4-104
Full text of Maryland Maryland Code § 4-104, with citation guidance and answers to common questions.
§ 4-104.
(a) A county or a municipal corporation may exempt from the admissions and amusement tax gross receipts from any charge for admission or for merchandise, refreshments, or a service, if the gross receipts are used exclusively for community or civic improvement by a nonprofit community association that is organized and operated to promote the general welfare of the community that the association serves and the net earnings of which do not inure to the benefit of any stockholder or member of the association.
(b) A county or a municipal corporation may exempt from the admissions and amusement tax gross receipts from any charge for admission to a concert or theatrical event of a nonprofit organization that is organized to present or offer any of the performing arts.
(c) Wicomico County or a municipal corporation in Wicomico County may exempt, by ordinance or resolution, from the admissions and amusement tax gross receipts from any charge for use of tennis courts.
(d) (1) An exemption of a class of activity by a county or municipal corporation does not alter the ability of the Stadium Authority to tax that class.
(2) An exemption of a class of activity by the Stadium Authority does not alter the ability of a county or municipal corporation to tax that class.
(e) (1) In this subsection, “arts and entertainment district”, “arts and entertainment enterprise”, and “qualifying residing artist” have the meanings stated in § 4–701 of the Economic Development Article.
(2) A county or a municipal corporation may exempt from the admissions and amusement tax gross receipts from any admissions or amusement charge levied by an arts and entertainment enterprise or qualifying residing artist in an arts and entertainment district.
(f) The Mayor and City Council of Baltimore City may exempt, by law, from the admissions and amusement tax gross receipts from any charge or fee to participate in an amateur recreational sports event or league.
(g) (1) In this subsection, “qualifying tourism enterprise” and “tourism zone” have the meanings stated in § 18–401 of the Local Government Article.
(2) (i) Subject to subparagraph (ii) of this paragraph, a county or a municipal corporation may exempt from the admissions and amusement tax gross receipts from any admissions or amusement charge levied by a qualifying tourism enterprise in a tourism zone.
(ii) The exemption authorized under subparagraph (i) of this paragraph does not apply to the State admissions and amusement tax imposed under § 4–102(d) and (e) of this title.
Frequently Asked Questions About Maryland § 4-104
What does Maryland Code § 4-104 cover?
Section 4-104 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 § 4-104?
A common citation format is "Maryland Code § 4-104" (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 § 4-104 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.