Admissions & Amusement
Tax Bulletin 2-91

Howard and Charles Counties Increase, Town of Chesapeake Beach Decreases Tax Rates General Increase in Howard County

The County Council of Howard County has adopted a resolution increasing the admissions and amusement tax on all activities from 5% to 7.5%. This increase applies to all gross receipts subject to the tax received on or after October 1, 1991. The tax is limited to 5% when derived from sales of tangible personal property subject to the sales and use tax. Howard County does not impose the 5, 10 or 15 cent tax on free passes or reduced price tickets.

Howard County continues to exempt from the admissions and amusement tax the gross receipts of a not-for-profit community association which are used exclusively for community or civic improvement.

General Increase in Charles County The Board of County Commissioners of Charles County has adopted a resolution increasing the admissions and amusement tax on all activities from 2% to 10%. This increase applies to all gross receipts subject to the tax received on or after October 1, 1991. The tax is limited to 5% when derived from sales of tangible personal property subject to the sales and use tax. In addition, each free pass or reduced price ticket is taxed as follows: if the regular price is up to 50 cents - 5 cents tax; if the regular price is from 51 cents to $1.00 - 10 cents tax; and if the regular price is more than $1.00 - 15 cents tax.