318 North Market Street, Inc. v. Comptroller of the Treasury

WENNER, Judge.

Upon this appeal from an order of the Circuit Court for Baltimore City affirming the decision of the Maryland Tax Court, appellant, 318 North Market Street, Inc., t/a Bradley’s Book Store, contends that the Tax Court, and thus the circuit court, erred when it found that the revenues appellant derived from “peep shows” were subject to a 10% admissions and amusement tax. Appellant also conténds that Article 81, § 402 of the Annotated Code of Maryland is unconstitutional because it fails to give the taxpayer notice of what constitutes “sporting and recreational facilities and…