Baltimore Decoded

Accessible Law for All People

Admissions and Amusement Tax

This is Subtitle 19 of the Baltimore City Code, titled “Admissions and Amusement Tax.” It is part of Article 28, titled “Taxes.” It contains 5 laws.

Editor's Note: Ordinance 04-727 amended § 16-1 to increase the tax rate and added a new § 16-2. Section 3 of Ord. 04-727 provides that the Ordinance “takes effect on September 1, 2004, as to any instrument conveying title or securing a debt that contains a notary acknowledgment dated on or after September 1, 2004, and is presented for recordation on or after September 1, 2004.”
§ 19-1
Tax on admissions.
§ 19-2
Tax on reduced charges.
§ 19-3
Exemptions – Community associations; restaurants.
§ 19-4
Exemptions – Arts and entertainment district.
§ 19-5
Exemptions – Simulated slot machines.