Report of Taxpayers Remitting Admissions and Amusement Tax
With the distribution report for this quarter, we are providing each subdivision with a list of
taxpayers who have filed for any period during the quarter and have remitted any admissions and
amusement tax for activities taking place in that subdivision. Although we periodically remind
taxpayers through a message on the tax return that the admissions and amusement tax rates are
controlled by the jurisdiction where the taxable activities occur, we occasionally find during
routine audits that a taxpayer has reported the jurisdiction incorrectly.
Such errors can have a significant budget impact on a subdivision, since a typical audit covers a
four year period. This could result in the transfer of a substantial amount of money from one
jurisdiction to another to correct an error.
We're asking officials in each jurisdiction to review the information provided on the report and
bring any errors to our attention. Errors should be reported to the Revenue Administration
Division at 410-260-7756.
Established businesses with admissions and amusement activities must register with our office and
file periodic tax returns. Organizations not involved in ongoing business activities subject to the
tax occasionally hold isolated events subject to the admissions and amusement tax. A permanent
admissions and amusement tax account is not established for each such event, and, therefore, will
not appear on the enclosed list. The tax from these events is, instead, consolidated and reported
under a single account identified as "One Time Affairs." For more information on "One Time
Affairs" call 410-767-4638.
For additional information:
Comptroller of the Treasury
Revenue Administration Division
301 West Preston Street
Baltimore, Maryland 21201-2383
E-mail taxhelp@comp.state.md.us or call Taxpayer Service at 410-767-1300 (Baltimore area) 1-800-492-1751 (from elsewhere in Maryland) from 8:00 a.m. to 5:00 p.m. eastern time.
For the deaf or hard-of-hearing:
TTY users call via Maryland Relay at 711 in Maryland or 1-800-735-2258 from anywhere
TTY: 410-767-1967 (Baltimore Metro Area)
If you need a reasonable accommodation for a disability, please contact us before you visit.
If you need the information in this brochure in an alternate format, contact: Office of Communications
410-260-7995 (voice); 410-260-7157 (TTY)