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SB 324

Did not advanceCrossfile HB 997
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Admissions and Amusement Tax - Food and Beverages

Sponsor: Cory V. McCray (District 45)Committee: Budget and TaxationSubject: Taxes - MiscellaneousStatus: Hearing 1/29 at 10:30 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 14FavorableUNF 33UnfavorableINFO 1Information only
PositionWitnessOrganizationTestimony
FAVHale, LauralobbyistAmerican Heart AssociationWritten (PDF)
FAVHunt, EthanAnne Arundel CountyWritten (PDF)
FAVGeorge, TimothyCity of GreenbeltWritten (PDF)
FAVAshton, MoniqueCity of RockvilleWritten (PDF)
FAVKinnally, KevinMaryland Association of Counties (MACo)Oral + Written (PDF)
FAVKuhns, TheresaMaryland Municipal LeagueOral + Written (PDF)
FAVO'Connor, MichaelMaryland Municipal LeagueOral
FAVCheatham , Marvin "DOC"IndividualWritten (PDF)
FAVGreen, SaraIndividualWritten (PDF)
FAVGreene, JohntellobbyistIndividualWritten (PDF)
FAVHamilton, RebeccaIndividualPosition only
FAVHessler, ThereselobbyistIndividualWritten (PDF)
FAVMauer, WilliamIndividualPosition only
FAVSenator McCray, Senator McCraylegislatorIndividualOral
UNFMcCoy, JuliAllegany County Chamber of CommerceWritten (PDF)
UNFSundell, PaulAnne Arundel County ResidentWritten (PDF)
UNFAbney, JenniferCinemark TheatersWritten (PDF)
UNFSmith, EmilyDistilled Spirits Council of the U.S.Written (PDF)
UNFWienholt, ThomasHorizon CinemasWritten (PDF)
UNFAellen, MelissaMD Wineries, Breweries, and DistilleriesOral
UNFMANIS, NICKManis Canning & AssociatesOral
UNFGriffin, AndrewlobbyistMaryland Chamber of CommerceWritten (PDF)
UNFBreitburg-Smith, EliMaryland Distillers GuildOral
UNFHough, TylerlobbyistMaryland Farm BureauWritten (PDF)
UNFRohrer, AmylobbyistMaryland Hotel Lodging AssociationWritten (PDF)
UNFMilani, JackMd State Licensed Beverage AssociationOral
UNFSmith, JulesPresident _Maryland Renaissance FestivalOral
UNFMason, MichaellobbyistProvidence Strategies LLCOral + Written (PDF)
UNFGutowski, ShelbiR/C TheatresWritten (PDF)
UNFRifkin, BradlobbyistRWLOral
UNFFiandra, BobbyRegal CinemasWritten (PDF)
UNFThompson, MelvinlobbyistRestaurant Association of MarylandOral + Written (PDF)
UNFCroghan, ThomasThe Vineyards at Dodon LLCWritten (PDF)
UNFHarting, MartalobbyistVenableWritten (PDF)
UNFPironis, KristenVisit Annapolis & Anne Arundel CountyWritten (PDF)
UNFBagwell, RichardIndividualWritten (PDF)
UNFBellamy, LorenzolobbyistIndividualPosition only
UNFBereano, BrucelobbyistIndividualOral + Written (PDF)
UNFBrown, GregIndividualOral
UNFDaughtridge, RichardIndividualWritten (PDF)
UNFGeraldo, ManuellobbyistIndividualWritten (PDF)
UNFHein, DerekIndividualWritten (PDF)
UNFHunt, ChristineIndividualPosition only
UNFKatz, JanetIndividualPosition only
UNFLang, AlanIndividualPosition only
UNFLibber, MattIndividualWritten (PDF)
UNFO'Halloran, MikeIndividualWritten (PDF)
INFODudzic, MatthewOffice of the ComptrollerWritten (PDF)

Organizations on record

Registered lobbyists who testified

FAVHale, LauraAmerican Heart AssociationRegistered for: American Heart Association
FAVGreene, JohntelRegistered for: Maryland Association of Community Colleges; Prince George's County Municipal Association; Prince George's County School Board
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
UNFMason, MichaelProvidence Strategies LLCRegistered for: AIA Maryland; American Council of Engineering Companies/MD; Annapolis Maritime Museum & Park; Association of Independent Maryland and D.C. Schools; Experience Prince George's; Kaiser Permanente
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
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
UNFBellamy, LorenzoRegistered for: ACLU of Maryland; Alliance for Responsible Consumer Legal Funding; American Forest & Paper Association; Americans for Patient Access; Avaya, Inc.; Bellamy Genn Group, LLC
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.
UNFGeraldo, ManuelRegistered for: Washington Gas Light