Md. Code Regs. 03.06.03.01 - Owners, Lessors, and Operators of Places Where Amusements Are Conducted
A lessor shall give prompt notice to the Comptroller containing the information in §§A-E, below, when a place from which gross receipts subject to the admissions and amusement tax are derived, is rented, hired, or leased by any person:
A. The name and address of the lessee;
B. The character of amusement or entertainment;
C. The theater, park, hall, or similar place giving the name if one is used and known to the public;
D. The date or dates upon which or during which the place of amusement or entertainment is leased; and
E. The name and address of the lessor.
Notes
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