Md. Code Regs. 03.06.02.05

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

Section 03.06.02.05 - Locally Authorized Exemptions

A. A county or incorporated city or town which has authorized the imposition of the tax may enact exemptions from the tax. Legislation specifically authorizing political subdivisions to enact particular exemptions does not limit the authority of political subdivisions to enact exemptions under such terms and conditions as they may see fit.

B. Particular Exemptions Enacted by a County or Incorporated City or Town.

(1) The tax does not apply to the gross receipts:

(a) Of nonprofit community associations in Aberdeen, Anne Arundel County, Annapolis, Baltimore City, Calvert County, Howard County, Montgomery County (outside any municipality imposing the tax), Takoma Park, and Talbot County (outside any municipality imposing the tax);

(b) Derived by nonprofit associations organized to present any of the performing arts from admissions to concerts and theatrical events in Aberdeen, Anne Arundel County, Annapolis, Baltimore City, Gaithersburg, Greenbelt, Montgomery County (outside any municipality imposing the tax), Prince George's County (outside any municipality imposing the tax), and Takoma Park;

(c) Derived by nonprofit athletic organizations from admissions to athletic events in Anne Arundel County (outside the City of Annapolis);

(d) On admission charges if the additional tax of 5, 10, or 15 cents on free admission or reduced charge tickets is paid in Cecil County (outside any municipality, except North East, imposing the tax);

(e) Of a restaurant in Baltimore City and Hagerstown which provides for its patrons entertainment in the form of an individual roving performer who does not employ or is not dependent on amplified sound; and

(f) Of a nonprofit community swimming pool in Rockville;

(g) Derived from any activities in Caroline County (outside any municipality imposing the tax);

(h) Of the Town of Hampstead swimming pool;

(i) Derived by farmers from school tours of their facilities in Cecil County;

(j) Derived from Charles County owned and operated facilities;

(k) Derived from any sporting or athletic event held, sponsored, and operated by the Harford County Public School System or the Aberdeen Board of Parks and Recreation;

(l) Derived from any City of Gaithersburg municipal government operated or controlled functions, events, or activities, or upon the gross receipts derived from the operations or use of any municipal government facility;

(m) Derived from amounts charged for admission to a regional, amateur athletic tournament event in Prince George's County (outside any municipality imposing the tax) conducted under the auspices of a recognized amateur or intercollegiate association, excluding events which are part of a regular season schedule;

(n) Derived from the amounts charged for admission to an event in Prince George's County (outside any municipality imposing the tax) sanctioned by the United States Olympic Committee to select participants in the International Olympics or as part of the United States Olympic Festival;

(o) Derived from the amounts charged for farm recreational activities in Prince George's County (outside any municipality imposing the tax) which take place on the premises of working farms; and

(p) Derived from any activity in the Town of Hampstead subject to the sales and use tax.

(2) The additional tax of 5, 10 or 15 cents on free admissions or reduced charge tickets does not apply in Calvert County (outside any municipality imposing the tax), Hampstead, Perryville, Brunswick, Garrett County (outside any municipality, except Grantsville, imposing the tax), Aberdeen, Howard County, Chestertown, Rock Hall, Montgomery County (outside any municipality, except Chevy Chase (Section No. 4) and Gaithersburg, imposing the tax), Cheverly, Edmonston, Laurel, St. Mary's County (outside Leonardtown), Washington County (outside any municipality, except Boonsboro and Smithsburg, imposing the tax), Wicomico County (outside any municipality, except Fruitland, imposing the tax), and Snow Hill.

Md. Code Regs. 03.06.02.05

Regulation .05B amended effective January 14, 1999 (26:1 Md. R. 22)