§ 19-3. Exemptions – Community associations; restaurants.

The following are exempt from the tax imposed by this subtitle:

(1) the gross receipts of not-for-profit community associations, as defined in State Tax-General Article § 4-104; and

(2) restaurants that provide entertainment consisting solely of an individual roving performer whose act does not employ and is not dependent on the use of amplified sound for entertaining patrons within the restaurant.