Md. Code, Tax-Gen. § 4-101

(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.