§ 19-1. Tax on admissions.

(a) In general.

Except as otherwise provided in this section, there is levied and imposed a tax at the rate of 10% of the gross receipts derived from any admissions and amusement charge as defined in State Tax-General Article § 4-101(b).

(b) Theaters on National Register.

For any theater included on the National Register of Historic Places, the rate shall be 5% of the gross receipts.

(c) Single-screen theaters.

For any single-screen movie theater that rents or leases its motion picture film through commercial distribution, the rate shall be 5% of the gross receipts.