Admissions & Amusement
Tax Bulletin 2-92

Havre de Grace Increases Rate to 5%

The Mayor and the City Council of Havre de Grace have adopted an ordinance increasing the rate of tax on gross receipts from all admissions and amusement devices, from 2% to 5%. This in-crease is effective for gross receipts received on or after November 1, 1992. The rate of tax on gross receipts derived from coin-operated amusement devices remains at 10%.

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¢ - 5¢ tax;
• if the regular price is from 51¢ to $1.00 - 10¢; and
• if the regular price is more than $1.00 - 15¢ tax.

September 1992