The admissions and amusement tax is a local tax collected by the Comptroller's Office for Maryland's counties and Baltimore City, incorporated cities and towns, and the Maryland Stadium Authority. The tax is imposed on the gross receipts from admissions, the use or rental of recreational or sports equipment and the sale of merchandise, refreshments or services at a nightclub or similar place where entertainment is provided. Admissions and amusement tax rates are set by local officials at rates varying from one-half of 1 percent to 10 percent of the admissions or amusement receipts. Rates vary by locality, and by activity with a few exceptions and special situations.
This section contains all of the information, resources and tools business taxpayers will need to understand the tax. Follow the links below and at the bottom of each page of the section.
- Learn about it. See the Tax Information section for all of the details including special situations, tax regulations (alerts and bulletins) and tax rates.
- File it. The Filing Information section has all the information and resources you need to file the admissions and amusement tax, including registration information for new filers, related forms, filing instructions and due dates.
- Pay it. See the Payment Information section regarding the different payment methods available. If you miss a payment or fail to file a return see the Compliance Information section for details on penalties and liability.
- Get your refund. If your business conducts sales during periods of entertainment, you may be eligible for a refund of paid admissions and amusement tax if you meet the requirements established by the Clyde's decision. See the Refund Information section for details.
- Get help! For additional assistance, review the Frequently Asked Questions or Contact us!
Admissions and Amusement Tax Updates