Maryland Code § TG-4-101

Section TG-4-101
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(a) In this title the following words have the meanings indicated.
(b) (1) "Admissions and amusement charge", unless expressly provided
otherwise, means a charge for:
(i) admission to a place, including any additional separate
charge for admission within an enclosure;
(ii) use of a game of entertainment;
(iii) use of a recreational or sports facility;
(iv) use or rental of recreational or sports equipment; and
(v) merchandise, refreshments, or a service sold or served in
connection with entertainment at a nightclub or room in a hotel, restaurant, hall, or
other place where dancing privileges, music, or other entertainment is provided.
(2) "Admissions and amusement charge" does not include a charge
for admission to a political fundraising event.
(c) "Game of entertainment" includes, in Anne Arundel County or Calvert
County, the game of instant bingo permitted under a commercial bingo license.
(d) "Person" includes:

(1) this State or a political subdivision, unit, or instrumentality of
this State;
(2) another state or a political subdivision, unit, or instrumentality
of that state; and
(3) a unit or instrumentality of a political subdivision of this State or
of another state.
(e) "Stadium Authority" means the Maryland Stadium Authority created
under § 10-604 of the Economic Development Article.

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