City of Annapolis - File #: O-18-14

• File #: O-18-14
• Version: 1
• Type: Ordinance
• Status: Adopted
• File created: 5/5/2014
• In control: City Council
• On agenda: 7/28/2014
• Final action: 7/28/2014
• Title: Admission and Amusement Taxes - For the purpose of codifying the City of Annapolis' laws related to the admission and amusement tax authorized by the Tax-General Article, ? 4-102(c), of the Annotated Code of Maryland.
• Sponsors: Michael J. Pantelides
• Indexes: Economic Matters Committee

Date	Ver.	Action By	Action	Result
7/28/2014	1	City Council	adopt on second reader	Pass
7/21/2014	1	Economic Matters Committee	recommend favorably	Pass
5/12/2014	1	City Council	adopt on first reader	Pass

Title
Admission and Amusement Taxes - For the purpose of codifying the City of Annapolis' laws related to the admission and amusement tax authorized by the Tax-General Article, ? 4-102(c), of the Annotated Code of Maryland.
Body
CITY COUNCIL OF THE
City of Annapolis

Ordinance 18-14 Amended

Introduced by: Mayor Pantelides

Referred to
Economic Matters

A ORDINANCE concerning
Admission and Amusement Taxes
FOR the purpose of codifying the City of Annapolis' laws PREVIOUSLY ADOPTED LEGISLATION related to the admission and amusement tax authorized by the Tax-General Article, ? 4-102(c), of the Annotated Code of Maryland.
BY adding the following portions to the Code of the City of Annapolis, 2012 Edition
Section 7.62.010
Section 7.62.020
Section 7.62.030

WHEREAS, the City Council adopted Resolution 24-82 on June 28, 1982 that levied an admissions and amusement tax at 10% and authorized the Comptroller of the Treasury of the State of Maryland to collect the tax on behalf of the City; and

WHEREAS, the City Council adopted Resolution 33-83 on June 13, 1983 that altered the rate of the tax levied for motion picture theaters to 7.5%; and

WHEREAS, the City Council adopted Resolution 9-85 on May 13, 1985 that exempted certain activities from the collection of admission and amusement taxes; and

WHEREAS, it is beneficial to now codify the City of Annapolis' laws related to the admission and amusement tax in Title 7 - Business Licenses, Taxes and Regulations.


SECTION I: BE IT ESTABLISHED AND ORDAINED BY THE ANNAPOLIS CITY COUNCIL that the Code of the City of Annapolis shall be amended to read as follows:

CHAPTER 7.62 - ADMISSION AND AMUSEMENT TAXES

7.62.010 - LEVIED.

A. PURSUANT TO THE AUTHORIZATION OF THE TAX-GENERAL ARTICLE, ? 4-
102(C), OF THE ANNOTATED CODE OF MARYLAND, A TAX IS IMPOSED ON THE GROSS RECEIPTS DERIVED FROM ANY ADMISSION AND AMUSEMENT CHARGE AS DEFINED IN TAX-GENERAL ARTICLE, ? 4-101(B), OF THE ANNOTATE...