Maryland SB945 imposes a 3% admissions and amusement tax on athletic competitions at the University of Maryland, College Park, and a game day.

Maryland SB945 establishes a 3% admissions and amusement tax on gross receipts from athletic competitions at the University of Maryland, College Park. It also imposes a 3% game day surcharge on food, alcoholic beverages, and accommodations within a three-mile radius of the campus football stadium on game days and the day before. The surcharge revenue, along with admissions and amusement tax revenue, is directed to the University of Maryland Athletic Department Support Fund, which aims to support student-athletes through scholarships or financial compensation.

Maryland SB945 imposes a 3% admissions and amusement tax on athletic competitions at the University of Maryland, College Park, and a game day.

Maryland SB945 establishes a 3% admissions and amusement tax on gross receipts from athletic competitions at the University of Maryland, College Park. It also imposes a 3% game day surcharge on food, alcoholic beverages, and accommodations within a three-mile radius of the campus football stadium on game days and the day before. The surcharge revenue, along with admissions and amusement tax revenue, is directed to the University of Maryland Athletic Department Support Fund, which aims to support student-athletes through scholarships or financial compensation.