HB 1306

Withdrawn

Admissions and Amusement Tax - Food and Beverages

Sponsor: Kris Fair (District 3)Committee: Ways and MeansSubject: Taxes - MiscellaneousStatus: Unfavorable Report by Ways and Means; Withdrawn (as of Nov 13, 2024)

What this bill does

Official synopsis

Authorizing a county or a municipal corporation to impose the admissions and amusement tax on certain gross receipts derived from the sale of food or beverages; prohibiting the imposition of the admissions and amusement tax on certain sales of food or beverages; establishing a maximum tax rate of 2% that a county or a municipal corporation may set on the sale of food or beverages; and providing that a certain combined maximum tax rate does not include a tax rate on the sale of food or beverages.

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Analysis reads the bill text, the fiscal note, and the witness list. It is generated by Claude and reviewed by nobody, so check the source documents before you rely on it.

Testimony (22)

MGA witness list

FAV 9FavorableUNF 13Unfavorable

Position	Witness	Organization	Testimony
FAV	Kuhns, Theresa	CEO, Maryland Municipal League	Oral + Written (PDF)
FAV	Ashton, Monique	City of Rockville	Written (PDF)
FAV	Kinnally, Kevin	Maryland Association of Counties (MACo)	Oral + Written (PDF)
FAV	Themelis, Nina	Mayor's Office of Government Relations	Oral + Written (PDF)
FAV	Buckley, Gavin	Mayors Office City of Annapolis	Written (PDF)
FAV	Pittman, Steuart	Office of the Anne Arundel County Executive	Oral + Written (PDF)
FAV	Carroll, John	President,Maryland Municipal League	Oral
FAV	Jefferies, Ray	Town of Bladensburg	Oral + Written (PDF)
FAV	Delegate Fair, Delegate Fairlegislator	Individual	Oral
UNF	Adam, Kenneth	Bengies Drive-In Theatre	Written (PDF)
UNF	Abney, Jennifer	Cinemark Theaters	Written (PDF)
UNF	Wienholt, Thomas	Horizon Cinemas	Written (PDF)
UNF	Milani, Jack	Md State Licensed Beverage Association	Oral
UNF	Murdoch, Doug	Mid-Atlantic NATO (National Assn of Theatre Owners)	Oral + Written (PDF)
UNF	Gutowski, Shelbi	R/C Theatres	Written (PDF)
UNF	Thompson, Melvinlobbyist	Restaurant Association of Maryland	Oral
UNF	Harting, Martalobbyist	Venable	Written (PDF)
UNF	Harris, Mrs.	Individual	Position only
UNF	Hein, Derek	Individual	Written (PDF)
UNF	Lang, Alan	Individual	Position only
UNF	Libber, Matt	Individual	Written (PDF)
UNF	Manis, Nick	Individual	Oral

Organizations on record

Bengies Drive-In TheatreUNF 1

CEO, Maryland Municipal LeagueFAV 1

Cinemark TheatersUNF 1

City of RockvilleFAV 1

Horizon CinemasUNF 1

Maryland Association of Counties (MACo)FAV 1

Mayor's Office of Government RelationsFAV 1

Mayors Office City of AnnapolisFAV 1

Md State Licensed Beverage AssociationUNF 1

Mid-Atlantic NATO (National Assn of Theatre Owners)UNF 1

Office of the Anne Arundel County ExecutiveFAV 1

President,Maryland Municipal LeagueFAV 1

R/C TheatresUNF 1

Restaurant Association of MarylandUNF 1

Town of BladensburgFAV 1

VenableUNF 1

Registered lobbyists who testified

UNFThompson, MelvinRestaurant Association of MarylandRegistered for: Restaurant Association of Maryland

UNFHarting, MartaVenableRegistered for: Abbott Laboratories; Annie E. Casey Foundation, Inc., The; Asurion Insurance Services, Inc.; Baltimore Community Foundation; Baltimore Gas and Electric Company; Baltimore Public Markets Corporation…