Maryland Code, LOCAL GOVERNMENT 20-202
Current as of: 2023 | Check for updates
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Terms Used In Maryland Code, LOCAL GOVERNMENT 20-202
- Person: includes an individual, receiver, trustee, guardian, personal representative, fiduciary, representative of any kind, corporation, partnership, business trust, statutory trust, limited liability company, firm, association, or other nongovernmental entity. See
- state: means :
(1) a state, possession, territory, or commonwealth of the United States; or
(2) the District of Columbia. See
(a) This section applies to a political subdivision of the State that is authorized to impose a gross receipts tax.
(b) A political subdivision of the State may not impose a gross receipts tax on the gross receipts of any person that are received from a sale of:
(1) advertising space:
(i) in any newspaper, magazine, periodical, program, directory, or other printed matter published in the State; or
(ii) on any billboard, structure, vehicle, or airborne device located in the State; or
(2) advertising time on or in connection with any radio or television broadcast originating in the State.