§ 2-202. To General Fund, county, municipal corporation, Maryland Stadium Authority, and Arts Council of Anne Arundel County.

MD Tax-Gen Code § 2-202 (2019) (N/A)
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(a)    After making the distribution required under § 2–201 of this subtitle, within 20 days after the end of each quarter, the Comptroller shall distribute:

(1)    except as provided in subsections (b) and (c) of this section, from the revenue from the State admissions and amusement tax on electronic bingo and electronic tip jars under § 4–102(e) of this article:

(i)    1.    for fiscal years 2016 through 2021, the revenue attributable to a tax rate of 20% to the Maryland E–Nnovation Initiative Fund under § 6–604 of the Economic Development Article; and

2.    in fiscal year 2022 and in each fiscal year thereafter, the revenue attributable to a tax rate of 20% to the General Fund of the State; and

(ii)    1.    for fiscal year 2018, the revenue attributable to a tax rate of 5% as follows:

A.    to the Special Fund for Preservation of Cultural Arts in Maryland, as provided in § 4–801 of the Economic Development Article, up to an aggregate amount of $1,000,000 in each fiscal year; and

B.    the remainder to the Maryland State Arts Council, as provided in § 4–512 of the Economic Development Article;

2.    for fiscal years 2019 through 2021, the revenue attributable to a tax rate of 5% as follows:

A.    to the Maryland State Arts Council, as provided in § 4–512 of the Economic Development Article, $1,000,000 in each fiscal year; and

B.    the remainder to the Special Fund for Preservation of Cultural Arts in Maryland, as provided in § 4–801 of the Economic Development Article; and

3.    in fiscal year 2022 and in each fiscal year thereafter, the revenue attributable to a tax rate of 5% to the Special Fund for Preservation of Cultural Arts in Maryland, as provided in § 4–801 of the Economic Development Article; and

(2)    the remaining admissions and amusement tax revenue:

(i)    to the Maryland Stadium Authority, county, or municipal corporation that is the source of the revenue; or

(ii)    if the Maryland Stadium Authority and also a county or municipal corporation tax a reduced charge or free admission:

1.    80% of that revenue to the Authority; and

2.    20% to the county or municipal corporation.

(b)    From the revenue from the State admissions and amusement tax on electronic bingo and electronic tip jars in Calvert County under § 4–102(e) of this article, the Comptroller shall distribute from:

(1)    the revenue attributable to a tax rate of 1.5%:

(i)    $50,000 to the Boys and Girls Club of the Town of North Beach; and

(ii)    the remainder to the Town of North Beach;

(2)    the revenue attributable to a tax rate of 2.5% to the Town of Chesapeake Beach; and

(3)    the revenue attributable to a tax rate of 4% to the Calvert County Youth Recreational Opportunities Fund under Title 5, Subtitle 19 of the Natural Resources Article.

(c)    From the revenue attributable to a tax rate of 5% to be distributed to the Special Fund for Preservation of Cultural Arts in Maryland or the Maryland State Arts Council under subsection (a)(1)(ii) of this section, the Comptroller shall distribute:

(1)    for fiscal year 2019 and each fiscal year thereafter, $250,000 to the Arts Council of Anne Arundel County; and

(2)    for fiscal year 2020 and each fiscal year thereafter, $250,000 to the Maryland Historical Society.