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Bill

SB 324

Admissions and Amusement Tax - Food and Beverages

2025 Regular Session Introduced by Cory McCray

Maryland bill would expand admissions tax to include food and beverage sales at entertainment venues, increasing concession costs and state revenue.

Hearing 1/29 at 10:30 a.m.
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Bill Summary · SB 324

Legislative bill overview

SB 324 would modify Maryland's admissions and amusement tax to include food and beverages sold at venues subject to the tax. Currently, the admissions tax applies to tickets for entertainment events, but this bill expands the tax base to cover concession sales at those same venues. The bill is in early stages with its first hearing scheduled for January 29, 2025.

Why is this important

This represents a potential revenue increase for the state by broadening the tax base beyond ticket sales. For consumers, it could meaningfully increase the cost of concessions at entertainment venues—already a significant expense at sporting events, concerts, and theaters. The policy decision reflects broader debates about how states fund services and where tax burdens should fall.

Potential points of contention

  • Consumer impact: Food and beverage prices at entertainment venues are already high; this tax would increase them further, disproportionately affecting lower-income families seeking entertainment
  • Business competitiveness: Venues in Maryland could face competitive disadvantages compared to neighboring states without similar taxes, potentially affecting ticket sales and attendance
  • Tax expansion scope: Whether it's appropriate to expand consumption taxes on entertainment venues, and whether this sets a precedent for taxing other ancillary services (parking, merchandise, etc.)

Compiled from official sources — confirm details with the bill’s official record.

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