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Tax on admissions.

Baltimore City Code, Article 28, § 19-1
in effect
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§ 19-1. Tax on admissions. (a) In general. Except as otherwise provided in this section, there is levied and imposed a tax at the rate of 10% of the gross receipts derived from any admissions and amusement charge as defined in State Tax-General Article § 4-101(b). (b) Theaters on National Register. For any theater included on the National Register of Historic Places, the rate shall be 5% of the gross receipts. (c) Single-screen theaters. For any single-screen movie theater that rents or leases its motion picture film through commercial distribution, the rate shall be 5% of the gross receipts. (Ord. 93-221; Ord. 90-501A; Ord. 89-304; Ord. 82-779; Ord. 82-776; Ord. 82-719; Ord. 72-113; Ord. 71-1055; Ord. 70-929; Ord. 70-920; Ord. 70-820; Ord. 70-763; Ord. 70-754; Ord. 69-510.)
Source: City of Baltimore Department of Legislative Reference, City of Baltimore Law Library (codes.baltimorecity.gov; Open Law Library bulk XML)URL: https://codes.baltimorecity.gov/us/md/cities/baltimore/code/28/19-1Fetched: 10/25/2026

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