Admissions and Amusement Tax
The admissions and amusement tax is a local tax collected by the Comptroller's Office for Maryland's counties and Baltimore City, incorporated cities and towns, and the Maryland Stadium Authority. The tax is imposed on the gross receipts from admissions, the use or rental of recreational or sports equipment and the sale of merchandise, refreshments or services at a nightclub or similar place where entertainment is provided.
Admissions and amusement tax rates are set by local officials at rates varying from one-half of 1 percent to 10 percent of the admissions or amusement receipts. Electronic bingo and electronic tip jars are subject to a new state admissions and amusement tax of 30 percent which is imposed on net proceeds. Check the Tax Rate, Footnote and Activity Chart to determine the tax on your particular activity.
New Tax Activity Codes: The subdivision and tax activity codes listed on your return have been changed. See new Tax Bulletin
Register online for an admissions and amusement tax account.
Additional Information
- Tax Bulletin: Baltimore City Exempts Simulated Slot Machines From Admissions and Amusement Tax
- Tax Bulletin: Change in Political Subdivision and Tax Activity Codes
- Online Registration
- Filing the Admissions and Amusement Tax Return
- Completing the Admissions and Amusement Tax Return
- Computing Admissions and Amusement Taxes
- Due Dates
- Tax Rate Chart, Footnotes and Activity Codes
- Recreational Facilities
- Special Entertainment Situations
- Electronic Bingo and Electronic Tip Jars
- Admissions and Amusement Tax on Political Fund-raisers
- Frequently Asked Questions
- Mailing Instructions
- Contact Information
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