Title
A Resolution concerning the Prince George’s County Arts and Entertainment District - Admissions and Amusement Tax Exemption for the purpose of exempting from the admissions and amusement tax gross receipts from any admissions or amusement charge levied by an arts and entertainment enterprise or qualifying residing artist in an arts and entertainment district; and generally relating to an admissions and amusement tax.
Background
This resolution exempts from the admissions and amusement tax gross receipts from any admissions or amusement charge levied by an arts and entertainment enterprise or qualifying residing artist in an arts and entertainment district. Pursuant to Sections 4-701 through 4-707 of the Economic Development Article of the Annotated Code of Maryland, Prince George’s County and four municipal corporations approved of the establishment of the Prince George’s County Arts and Entertainment District; namely, the County and Hyattsville, Mount Rainier, Brentwood, and North Brentwood.
Pursuant to Section 4-102 (a)(1) of the Tax-General Article of the Annotated Code of Maryland, a county may impose, by resolution, a tax on the gross receipts derived from any admissions and amusement charge in that county. Pursuant to Section 10-206(a) of the Prince George’s County Code, Prince George’s County has imposed a tax on the gross receipts derived from any admissions and amusement charge as defined in Section 4-101(b) of the Tax-General Article of the Annotated Code of Maryland, as amended or recodified from time to time, at the rate of ten percent (10%); and except as this rate may be limited pursuant to Section 4-105(b) of the Tax-General Article of the Annotated Code of Maryland, as amended or recodified from time to time.
Pursuant to Section 4-104(e) of the Tax-General Article of the Annotated Code of Maryland, as amended or recodified from time to time, a county or a municipal corporation may exempt from the admissions and amusement tax gross rec...
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