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Md. Code, Local Gov't § 20-202

Md. Code, Local Gov't § 20-202

Maryland · Maryland Code, Local Government · Status: effective

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Md. Code, Local Gov't § 20-202, Maryland, version 1 as recorded 2026-09-29, yourstate.us, https://yourstate.us/provision/1782811
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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.