Admissions & Amusement
Tax Bulletin 1-95

Change in the Admissions and Amusement Tax Statute

The General Assembly of Maryland has enacted legislation which extends the admissions and amusement tax to the gross receipts derived on and after January 1, 1995, from the game of instant bingo permitted under a commercial bingo license in Anne Arundel County.

The admissions and amusement tax applies to the gross receipts from instant bingo, less any money or the cost of any prizes distributed as winnings to patrons.

Additional information may be obtained from the Taxpayer Service Section by mail or telephone in the Baltimore area at 410-767-1300 or toll-free 1-800-492-1751 from elsewhere in Maryland.

January 1995