Md. Code Regs. 03.06.02.03

Current through Register Vol. 51, No. 22, November 1, 2024

Section 03.06.02.03 - Employees

A. A person deriving gross receipts from admissions and amusement charges for admission is not liable for the tax on admissions for bona fide employees of the person if the employees receive free admission. If, however, a bona fide employee is admitted at a reduced rate, the person is responsible for the tax imposed on the gross receipts derived from the admission and the additional tax imposed on reduced charge admissions.

B. A "bona fide employee" is a person whose admission to the place is required for the performance of some duty to, or work for, the person deriving the gross receipts.