Instructions for Completing the Admissions and Amusements Tax Report
Subdivisions and Activities
You must report the gross receipts and tax for each activity and subdivision in which you did business during the reporting period. Your return will be pre-printed with the subdivisions and activities that you reported on your most recent returns; you must add any others.
Gross Receipts - Column (A)
Combine the gross receipts for all locations of each activity in a subdivision. For example, if you have three movie theaters in Baltimore County, add the receipts from all three and enter the total on the appropriate line. Gross receipts must not include tax. If you do business on a tax-included basis, you must deduct the amount of tax before entering your gross receipts.
Percentage Rate - Column (B)
The tax rates for various activities are set by each subdivision. The correct rate will be printed for each subdivision and activity that you reported on your most recent returns. Effective January 3, 2008, electronic bingo and electronic tip jars are subject to a new state admissions and amusement tax of 20 percent, which is imposed on the net proceeds.
Tax - Column (C)
Multiply the gross receipts in Column (A) by the tax rate in Column (B) and enter the result in Column (C).
Tax from Supplemental Schedule
If your return includes a supplemental schedule, be sure you have entered the total tax amount from the schedule on the appropriate line on the report.
Total Taxes
Add all the amounts in Column (C) and enter the total on this line.
Due Date
The due date is printed in the lower left portion of the form above the signature block.
Late Reports
If you do not file by the due date, you must include a penalty of 10 percent of the tax due plus interest. The current interest rate is pre-printed on returns.
Current Account - Balance Due (+) or Credit (-)
If you receive a Statement of Account, you may claim a credit or pay an outstanding balance on this line. Enter a minus sign (-) in the brackets and the amount of credit you are due, or a plus sign (+) and the outstanding balance you are paying with this return. If you have not received a Statement of Account, leave this line blank.
Payment Due with this Report
Combine total taxes, interest and penalty, and current account balance and enter the total on this line. This should be the amount of your payment.
