Admissions and Amusement Tax - Food and Beverages

SB 324 allows counties and municipalities in Maryland to impose an admissions and amusement tax on sales of food or beverages at venues where customers consume them on-site (like restaurants or bars), but prohibits taxing certain sales (e.g., at venues with only mechanical music or radio/TV entertainment). It sets a maximum tax rate for these food and beverage sales and clarifies that this rate does not include other existing taxes. The bill directly affects local governments (as tax-imposing entities) and businesses selling qualifying food or beverages on-premises. It modifies existing tax code sections to establish these new rules and exclusions.