Maryland’s discretionary and local taxes on admissions and amusement, which can reach up to 10% on gross receipts from admissions, facility use, and other amusement-related activities, significantly affect businesses in the entertainment sector. These additional taxes increase the overall cost of services such as movie tickets, amusement park admissions, and concert entries, which can influence consumer purchasing decisions and potentially reduce attendance. For businesses, these taxes require meticulous financial planning to incorporate the additional tax burden into pricing strategies without deterring customers. Compliance with varying local tax rates also demands accurate tax calculation and remittance, increasing administrative responsibilities. However, these taxes provide essential revenue for local governments, funding public services and infrastructure that can indirectly benefit entertainment venues by improving the surrounding community’s appeal.