Filing the Admissions and Amusement Tax Return

The local admissions and amusement tax is a tax on the gross receipts from admissions, the use or rental of recreational or sports equipment and the sale of merchandise, refreshments or service at a night club or similar place where entertainment is provided. The tax is imposed by Maryland's counties and municipalities at varying rates up to 10 percent.

Effective June 1, 2009, a state admissions and amusement tax of 30 percent is imposed on the taxable net proceeds from electronic bingo and electronic tip jars. The state tax is in addition to any county or municipal admissions and amusement tax which may be levied on those items. If the proceeds subject to tax are also subject to a county or municipal corporation tax, then the tax rate when combined must not exceed 35 percent. Admissions and amusement taxes which may be due for both the state of Maryland and a county or municipality for these specific activities must be noted on separate lines on the admissions and amusement tax return and may not be combined.

The admissions and amusement tax is collected by the State Comptroller's Office. The entire amount of the tax collected, less administrative expenses, is returned to the municipalities and counties imposing the local tax. The new state admissions and amusement tax revenue on electronic bingo and electronic tip jars is directed to the state's general fund.

First time filers

If you are filing for the first time, you must complete an admissions and amusement tax return and send it to us by the due date. To determine the tax rate for your activity, you can download a current rate chart or obtain one by calling our Taxpayer Service Section at 410-767-1300 in the Baltimore area, and toll-free 1-800-492-1751 from elsewhere in Maryland. See detailed instructions for completing each section of the return.

Regular accounts

For subsequent filings, we will send you pre-coded forms that reflect the tax rates for activities you have previously reported. The due date is printed on the face of the return. Please use the pre-coded forms to file your tax report on the appropriate due date. The magnetic scan line at the bottom of the original form contains data we need to process your return. We cannot accept photocopies or computer-generated forms.

You must file a return, even if you don't have any taxable receipts. Late returns are subject to a penalty charge of 10 percent, plus interest. If you do not respond to a notice of an unfiled admissions and amusement tax return, your tax may be estimated and an additional penalty of 25 percent imposed. According to state law, the personal liability for the tax extends to any officer of a corporation who exercises direct control over the fiscal management of the corporation. The state may also withhold your personal income tax refund if you owe an admissions and amusement tax debt.

One-time events

If you have a one-time event or fund-raiser such as a dance, show or concert, you may obtain a blank admissions and amusement tax form from the facility where the event is taking place. You can also obtain a form by calling our Special Events Section at 410-767-4638, Monday - Friday, 8:00 a.m. - 5:00 p.m. You must file the admissions and amusement tax form, together with any taxes due, by the tenth day of the month following the month in which the event occurred.

If you are planning events such as class reunions, carnivals, dances and shows at places other than regular facilities, like catering halls or convention centers, you must contact us at 410-767-1540.