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Filing the Admissions and Amusement Tax Return

First time filers

Businesses that have never filed an admissions and amusement tax return must first register with the Comptroller of Maryland. You can register online or complete a Combined Registration Application which can be submitted by fax or mailed to the Comptroller's Office. 

After completing registration, a Central Registration number will be assigned and an admissions and amusement tax return ("A&A") will be mailed for filing before the due date or the initial tax form can be obtained from the Comptroller's Web set bFile for businesses.

Electronically filing your return is more convenient since the tax due is automatically calculated after entering the required information and payment is scheduled for the due date after entering the appropriate bank direct debit information.

The A&A tax form requires a code for each subdivision and a code for each reportable activity by subdivision. Based on receipts entered by jurisdiction and activity, the tax due is determined. To obtain subdivision codes refer to the jurisdiction code and  tax rate chart and for activity codes refer to the activity code chart. See sample return with instructions.

Regular established accounts

Mailed returns

For subsequent filings, we will send you pre-coded forms that reflect the tax rates for activities you have previously reported. The due date is printed on the face of the return. Please use the pre-coded forms to file your tax report on the appropriate due date. The magnetic scan line at the bottom of the original form contains data we need to process your return. We cannot accept photocopies or computer-generated forms.

Electronic filed returns

Businesses have the option of using bFile, which includes a link to bServices for online filing and payment of their Admissions and Amusement tax return. Registration on bServices is required for filing the A&A tax return. Businesses currently using bFile to file withholding tax, sales tax returns and Bill Pay, will be familiar with the convenience of online filing and payment of A&A tax.

The following describes benefits of using online filing for A&A tax:

  • By entering your Central Registration number (registering as an A&A taxpayer is required), an electronic A&A tax return containing the most recent reported jurisdiction and activity codes is presented for entering gross receipts. The content of the electronic tax return is identical to the monthly mailed return.
  • Based on the entered gross receipts amounts, the tax due for each jurisdiction and activity is calculated by applying the appropriate tax rate. Updates to the electronic tax return can be made for changes to jurisdictions and activities.
  • The system calculates the total amount of tax due.
  • Payment of the tax is scheduled on the due date by a direct debit bank charge to a designated savings or checking bank account

This online filing application will not only provide an easier method for taxpayers to file and track their account history, but it will also help us to ensure timely and accurate posting of transactions. Our overall objective with this application is to promote an easier way to file and process your returns, and we hope that you will choose to take advantage of this new application.

One-time events

If you have a one-time event or fund-raiser such as a dance, show or concert, you may obtain a blank admissions and amusement tax form from the facility where the event is taking place. You can also obtain a form by calling our Special Events Section at 410-767-4638, Monday - Friday, 8:00 a.m. - 5:00 p.m. You must file the admissions and amusement tax form, together with any taxes due, by the tenth day of the month following the month in which the event occurred.

If you are planning events such as class reunions, carnivals, dances and shows at places other than regular facilities, like catering halls or convention centers, Contact us at least two weeks before the event at  410-767-1540 so that we can mail a blank admissions and amusement tax return in time to meet the filing deadline.



 
Links for Filing Information
Business Tax Types
Admissions and Amusement Tax
Filing Information
  Admissions and Amusement Tax Due Dates
  Filing Methods
  Admissions and Amusement Tax Forms
  Instructions for Completing the Return
  Calculating the Admissions and Amusement Tax
  Political Subdivision and Activity Tax Codes
  Electronic Bingo and Tip Jars
  Sample Return
 
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