Maryland Senate Bill SB945

Maryland 2026 Regular Session

• Introduced: 2/6/26
• Refer: 2/6/26

Caption

Admissions and Amusement Tax and Sales and Use Tax - University of Maryland, College Park Athletic Competitions and Game Day Surcharge

Impact

The enactment of SB945 is expected to significantly impact funding for the University of Maryland's athletic programs. The funds raised through the admissions and amusement tax, as well as the game day surcharges, will support scholarships and other financial assistance for student-athletes attending the university. This could foster an increase in student-athlete enrollment and enhance the university's competitiveness in attracting top talent in athletics. The bill is seen as a mechanism to strengthen the university's sports programs while also generating revenue for the state's educational initiatives.

Summary

Senate Bill 945 is a legislative proposal aimed at modifying the admissions and amusement tax framework in Maryland specifically for the University of Maryland, College Park. This bill imposes a state admissions and amusement tax on gross receipts derived from admissions to athletic competitions held at the university. In addition, it establishes a supplemental surcharge on sales of food and alcoholic beverages made within a three-mile radius of the university's football stadium on game days. The bill's intent is to generate revenue that will be channeled into the newly created University of Maryland Athletic Department Support Fund.

Contention

There may be points of contention surrounding SB945. Opponents could argue that imposing additional taxes and surcharges could deter attendance at athletic events, which might adversely affect local businesses in the vicinity of the campus. There are concerns about whether the additional financial burdens placed on attendees might reduce overall visitor numbers, impacting the university's public engagement and outreach efforts. Furthermore, some legislators may debate the utilization of funds and whether they adequately address broader community needs in the realm of education and beyond.