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Admissions and Amusement Tax Bulletin 1-01

Ocean City Increases Admissions & Amusement Tax

The Mayor and the City Council of Ocean City adopted a resolution to increase the Admissions and Amusement tax within the corporate limits of Ocean City. The admissions and amusement tax rate will be increased from 2% to 3% of gross receipts subject to admissions and amusement tax.

The admissions and amusement tax imposed on reduced or free admission will remain the same:

  • 5 cents, if the charge for any other admission is 50 cents or less.
  • 10 cents, if the charge for any other admission is more than 50 cents but does not exceed $1.00.
  • 15 cents, if the charge for any other admission is more than $1.00.

The increased rates for Admissions and Amusement Tax are effective August 1, 2000.



 
Links for Admissions and Amusement Tax Bulletins
Tax Publications
Tax Bulletins
Admissions and Amusement Tax Bulletins
  AA Bulletin 2-92 - Ocean City Increases Admissions and Amusement Tax
  Change in Subdivision Tax Codes
  AA Bulletin 1-10 - Comptroller v. Johns Hopkins University
  AA Bulletin 3-01 - Harford County Increases Admissions and Amusement Tax Rates
  AA Bulletin 1-11 - Baltimore City Exempt Simulated Slot Machines
  AA Bulletin 1-01 - Ocean City Increases Admissions and Amusement Tax
  AA Bulletin 3-93 - Tax on Concerts, Operas and Live Theater Performances Reduced in Howard County
  AA Bulletin 2-93 - Tax on Free Passes and Reduced Price Tickets Imposed in the City of Greenbelt
  AA Bulletin 2-91 - Howard and Charles Counties Increase, Town of Chesapeake Beach Decreases Tax Rates General Increase in Howard County
  AA Bulletin 4-08 - Howard County Rate on Golf Activities
  AA Bulletin 4-93 - Baltimore City Reduces Tax on Admissions to Single-Screen Movie Theaters
  AA Bulletin 1-95 - Change in the Admissions and Amusement Tax Statute
  AA Bulletin 2-01 - Worcester County Increases Admissions and Amusement Tax for Worcester County Area
 
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