Comptroller of the Treasury v. Burn Brae Dinner Theatre Co.

ALPERT, Judge.

Appellant, Comptroller of the Treasury (the Comptroller), has taken this appeal from a judgment of the Circuit Court for Montgomery County affirming a decision of the Maryland Tax Court. The tax court had reversed an assessment against appellee, Bum Brae Dinner Theatre Company, Inc. (Bum Brae). The single issue presented is whether receipts derived from the sale of refreshments during intermission at a dinner theatre are subject to an admissions and amusement tax. For the reasons that follow, we affirm the holding of the circuit court that Bum Brae’s intermission refreshment…