HB 1079 exempts certain businesses and activities associated with health and well being from the local admissions and amusement (A&A) tax. Municipalities are authorized to implement the tax, establish which businesses and activities it applies to, and set the rate (all within a certain set of parameters).
MML, and the Maryland Association of Counties, opposed the bill at a hearing on 2/23. Not only does the bill weaken one of the few taxes municipalities are authorized to levy, but the exemptions would lead to about $1.3 million in total lost revenue spread among about 80 municipalities.
For more information please contact Bill Jorch, billj@mdmunicipal.org