HARRY HUGHES, Governor                                         3555

CHAPTER 760

(House Bill 290)

AN ACT concerning

Boxing, Sparring, and Wrestling Tax

FOR the purpose of imposing a tax on certain boxing, sparring, or
wrestling matches for which tickets or additional fees on a
per event or per occasion basis are charged to view such
matches; clarifying that a tax may not be imposed under
certain circumstances; and clarifying that the charge
imposed under this section is a tax.

BY repealing and reenacting, with amendments,

Article 56 - Licenses

Section 114A

Annotated Code of Maryland

(1979 Replacement Volume and 1983 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article 56 - Licenses

114A.

Every person, club, corporation or association holding,
TRANSMITTING, or showing any boxing, sparring or wrestling
matches in a closed circuit telecast or subscription television
viewed within this State, whether originating within this State
or another state[,] AND FOR WHICH TICKETS ARE SOLD OR AN
ADDITIONAL FEE IS CHARGED ON A PER EVENT BASIS shall furnish the
Commission a written report, under oath, stating the exact number
of tickets sold OR PERSONS PAYING THE ADDITIONAL FEE for such
showing and the amount of gross proceeds thereof, and such other
matters as the Commission may prescribe, and shall, within 72
hours after the showing of said contest, pay to the said
Commission a [license fee] TAX of ten of [ten per centum (10%)] 10
PERCENT of its total gross receipts from the sale of tickets OR
10 PERCENT OF ITS TOTAL GROSS RECEIPTS FROM THE ADDITIONAL FEES
for the showing of said boxing, sparring or wrestling match.
HOWEVER, THE TAX DOES NOT APPLY TO ANY MATCH TRANSMITTED TO A
PRIVATE RESIDENCE FOR WHICH NEITHER TICKETS ARE SOLD TO VIEW THE
MATCH NOR AN ADDITIONAL FEE ON A PER EVENT BASIS IS CHARGED TO
VIEW A MATCH.