Rossville Vending MacHine Corp. v. Comptroller of Treasury

HARRELL, Judge.

This appeal by Rossville Vending Machine Corp. (Rossville or appellant) arises from an order of the Circuit Court for Baltimore County (Smith, J.) affirming a decision of the Maryland Tax Court (Tax Court), which had sustained an assessment for delinquent admissions and amusement taxes issued by the Comptroller of the Treasury (Comptroller) against Rossville.

The sole question posed by appellant for our review, as framed by Rossville, is “[w]hether the [c]ircuit [c]ourt erred in affirming the Maryland Tax Court’s decision that cash payments made to players of Rossville’s…