§ 20-202. Gross receipts tax on advertising space and time prohibited

MD Local Gov Code § 20-202 (2019) (N/A)
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(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.