On January 29, Legislative Director Kevin Kinnally testified before the Budget and Taxation Committee in support of SB 324 – Admissions and Amusement Tax – Food and Beverages.
This enabling legislation offers counties a much-needed tool to modernize revenue structures and address the mounting fiscal pressures of implementing the Blueprint for Maryland’s Future, supporting essential services, and an escalating housing affordability crisis.
More than two-thirds of Maryland residents live in counties that already impose the maximum 3.2% local income tax rate, leaving property taxes as the primary means of funding essential services. This reliance disproportionately impacts working families, exacerbates inequities, and worsens the state’s housing challenges.
SB 324 empowers counties to implement sensible revenue solutions by authorizing local governments to impose an admissions and amusements tax of up to 3% on gross receipts from food or beverage sales under specified circumstances. This authority enables counties to collaborate with residents, businesses, and stakeholders to develop revenue approaches tailored to community needs.
Modernizing revenue options ensures counties meet today’s challenges without imposing regressive tax burdens or undermining housing affordability. SB 324 provides a balanced, practical solution that supports sustainable community investments while preserving local flexibility.
SB 324’s cross-file, HB 997, was heard on February 24 in the House Ways and Means Committee. Kevin Kinnally testified in support of this bill.
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