Statutes Text
Article - Tax - General
§6–102.
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.
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