WILD WORLD, INC. v. COMPTROLLER OF TREASURY

No. 350, September Term, 1987.

73 Md. App. 161 (1987)

533 A.2d 322

WILD WORLD, INC., ET AL. v. COMPTROLLER OF THE TREASURY.

Court of Special Appeals of Maryland.

Certiorari Denied February 10, 1988.


Attorney(s) appearing for the Case

Matt P. Lavine (John A. Lally and Zanecki, Lally & McDonough, on the brief), Landover, for appellants.

Deborah B. Bacharach, Asst. Atty. Gen. (J. Joseph Curran, Jr., Atty. Gen., Linda Koerber Boyd and Gaylin Soponis, Asst. Attys. Gen., on the brief), Baltimore, for appellee.

Argued before MOYLAN, WILNER and WEANT, JJ.


WILNER, Judge.

We have before us a simple, but important, question of statutory interpretation. It concerns the admission and amusement tax, which, for convenience, we shall refer to as the admissions tax, authorized by Md. Code Ann. art. 81, §§ 402-411 and imposed by local ordinance. In particular, the question is whether and to what extent the "additional" admissions tax authorized by § 402(c) is to be counted for purposes of the maximum "rate of...

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