Admissions & Amusement
Tax Bulletin 3-93

Tax on Concerts, Operas and Live Theater Performances Reduced in Howard County

The County Council of Howard County has adopted a resolution reducing the admissions and amusement tax on concerts, operas and live theater performances from 7.5% to 6%, effective May 1, 1993. The resolution also provides that the rate on concerts, operas and live theater performances is reduced from 6% to 5%, effective October 1, 1993. The rate of 7.5% is still in effect for all other activities subject to the admissions and amusement tax.

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 or reduced price admissions.

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 improvements.

May 1993