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 20 percent which is imposed on net proceeds. Check the rate chart to determine the tax on your particular activity.

Register online for an admissions and amusement tax account.