Imposition of tax

  1. Law
  2. Maryland Code
  3. General
  4. Boxing and Wrestling Tax
  5. Definitions; General Provisions
  6. Imposition of tax

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    Except as provided in § 6-103 of this subtitle, a tax is imposed on gross receipts derived from:

        (1)    a charge for admission to a boxing or wrestling contest in the State; and

        (2)    a charge, by ticket or per event or occasion basis, to view a telecast of a boxing or wrestling contest in the State regardless of the origin of the telecast.


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