Md. Code, Tax - General § 6-102

Md. Code, Tax - General § 6-102
in effect
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Except as provided in § 6-103 of this subtitle, a tax is imposed on gross receipts derived from: (1) a charge for admission to a boxing or wrestling contest in the State; and (2) a charge, by ticket or per event or occasion basis, to view a telecast of a boxing or wrestling contest in the State regardless of the origin of the telecast.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=6-102&enactments=falseFetched: 10/17/2026

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