Section 6-102 - Imposition of tax.
§ 6-102. Imposition of tax.
Except as provided in § 6-103 of this subtitle, a tax is imposed on gross receipts derived from:
(1) a charge for admission to a boxing or wrestling contest in the State; and
(2) a charge, by ticket or per event or occasion basis, to view a telecast of a boxing or wrestling contest in the State regardless of the origin of the telecast.
[An. Code 1957, art. 56, §§ 114, 114A; 1988, ch. 2, § 1; 1989, ch. 619; 1993, ch. 5, § 7; 2008, chs. 607, 608.]