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HB 997

Did not advanceCrossfile SB 324
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Admissions and Amusement Tax - Food and Beverages

Sponsor: Ryan Spiegel (District 17)Committee: Ways and MeansSubject: Taxes - MiscellaneousStatus: Hearing 2/24 at 11:00 a.m. (as of Dec 1, 2025)

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 for consumption on the premises; prohibiting the imposition of the admissions and amusement tax on certain sales of food or beverages; establishing a maximum tax rate of 3% 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 (0)

MGA witness list
FAV 10FavorableUNF 30Unfavorable
PositionWitnessOrganizationTestimony
FAVHunt, EthanAnne Arundel CountyWritten (PDF)
FAVCarrington, DarrellCarrington & Associates, LLCWritten (PDF)
FAVAshton, MoniqueCity of RockvilleWritten (PDF)
FAVSearcy, TalishaCity of Takoma ParkWritten (PDF)
FAVKinnally, KevinMaryland Association of Counties (MACo)Written (PDF)
FAVThemelis, NinaMayor's Office of Government RelationsWritten (PDF)
FAVDelegate Spiegel, Delegate SpiegellegislatorIndividualOral
FAVGreen, SaraIndividualWritten (PDF)
FAVHessler, ThereselobbyistIndividualWritten (PDF)
FAVSpiegel, RyanIndividualWritten (PDF)
UNFAdam, KennethBengies Drive-In TheatreWritten (PDF)
UNFVogel, DBlue Ink Limited DBA Bengies Drive-in TheatreWritten (PDF)
UNFDeford, PhineasBoordy VineyardsPosition only
UNFAbney, JenniferCinemark TheatersWritten (PDF)
UNFOlloqui, LuisCinepolis USAWritten (PDF)
UNFSmith, EmilyDistilled Spirits Council of the U.S.Written (PDF)
UNFBaldwin, NicoleFlagship CinemasWritten (PDF)
UNFWienholt, ThomasHorizon CinemasWritten (PDF)
UNFMANIS, NICKManis Canning & AssociatesWritten (PDF)
UNFGriffin, AndrewlobbyistMaryland Chamber of CommerceWritten (PDF)
UNFHough, TylerlobbyistMaryland Farm BureauWritten (PDF)
UNFRohrer, AmylobbyistMaryland Hotel Lodging AssociationWritten (PDF)
UNFMurdoch, DougMid-Atlantic NATO (National Assn of Theatre Owners)Written (PDF)
UNFGutowski, ShelbiR/C TheatresWritten (PDF)
UNFRifkin, BradlobbyistRWLPosition only
UNFFiandra, BobbyRegal CinemasWritten (PDF)
UNFThompson, MelvinlobbyistRestaurant Association of MarylandWritten (PDF)
UNFWieland, TomRitchie Pharmacy , Brooklyn Park, Md.Position only
UNFCroghan, ThomasThe Vineyards at Dodon LLCWritten (PDF)
UNFPironis, KristenVisit Annapolis & Anne Arundel CountyWritten (PDF)
UNFBereano, BrucelobbyistIndividualPosition only
UNFDaughtridge, RichardIndividualWritten (PDF)
UNFGross, KennethIndividualPosition only
UNFHunt, ChristineIndividualWritten (PDF)
UNFLang, AlanIndividualWritten (PDF)
UNFLibber, MattIndividualWritten (PDF)
UNFO'Halloran, MikeIndividualWritten (PDF)
UNFRosa, RichardIndividualPosition only
UNFWise, SteveIndividualWritten (PDF)
UNFZentz, KimIndividualPosition only

Organizations on record

Registered lobbyists who testified

FAVHessler, ThereseRegistered for: City of Gaithersburg; Elevate Recovery Centers; Evolve Kids Care; Evolve Life Centers; High Roller Technologies; Laila's Gift
UNFGriffin, AndrewMaryland Chamber of CommerceRegistered for: Alliance to Prevent Legionnaire's Disease; American Subcontractors Association of Baltimore; Annapolis Maritime Museum & Park; Associated Utility Contractors of Maryland; Experience Prince George's; Howard County Chamber of Commerce
UNFHough, TylerMaryland Farm BureauRegistered for: Maryland Farm Bureau
UNFRohrer, AmyMaryland Hotel Lodging AssociationRegistered for: Maryland Hotel & Lodging Association
UNFRifkin, BradRWLRegistered for: 1/ST Racing MD LLC; ASC Engineered Solutions; Baltimore Banner, The; Berkshire Hathaway Energy GT&S, LLC; Board of County Commissioners of Allegany County, MD; Brewers Association of Maryland
UNFThompson, MelvinRestaurant Association of MarylandRegistered for: Restaurant Association of Maryland
UNFBereano, BruceRegistered for: 5400 Holiday Drive LLC; Anne Arundel County Fair; Aurora Technical Systems; BWI Airport Fire Rescue Local 1742; BWI Airport Professional Firefighters; BWI Taxi Management, Inc.