Tax Alert

Title: Tax Alert 09-19

Doc Number:
AA-TA-01-SEP-2019
Tax Type:
Admissions and Amusements
Topics:
Tax Exemptions
Dec 31, 2019

ANNE ARUNDEL COUNTY, MARYLAND

ADMISSIONS AND AMUSEMENT TAX EXEMPTIONS

The County Council of Anne Arundel County adopted an Ordinance on July 1, 2019 to enact provision of Bill No. 43-19.

Bill No. 43-19 removed the exemption to the admissions and amusement tax for the gross receipts derived from any admissions and amusement charge for admission to any movie theater.

The gross receipts derived from a charge for admission to any movie theater shall be taxed at the rate of 7.5%.

Bill No. 43-19 is effective on January 1, 2020.

 

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