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Read. Follow. Verify.Maryland Bill Imposes New 3% Tax on College Park Athletic Tickets and Game Day Surcharge for Nearby Businesses
Last action · February 11, 2026: Hearing 3/04 at 1:00 p.m.Sponsor: Nick Charles
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What This Bill Would Do
Senate Bill 945 establishes a 3% State on athletic competitions at the University of Maryland, College Park campus, alongside a 3% game day sales surcharge on food, alcohol, and lodging within three miles of the football stadium on home football game days and the preceding day. The revenues are dedicated to a newly created to provide scholarships and financial compensation to student-athletes, effective July 1, 2026.
Local restaurants, bars, hotels, and event attendees within a three-mile radius of the university's football stadium face an additional 3% tax burden on game days, while student-athletes gain a dedicated funding stream for scholarships.
Who It Would Affect
Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.
University of Maryland student-athletes
Student-athletes attending the University of Maryland, College Park campus may receive scholarships and financial compensation funded by the new taxes.
Restaurants and alcoholic beverages licensees near the stadium
Vendors within a three-mile radius of the football stadium must collect a 3% surcharge on food, alcohol, and accommodations on game days and the preceding day.
Athletic event attendees at University of Maryland, College Park
Ticketing purchasers face a 3% State admissions and amusement tax on gross receipts for athletic competitions.
Key Facts
- A 3% State admissions and amusement tax is imposed on gross receipts from admissions charges for athletic competitions held at the University of Maryland, College Park Campus.
- A 3% game day surcharge is imposed on sales of food by restaurants or alcoholic beverages licensees, alcoholic beverages by licensees, and accommodations located within a 3-mile radius of the University of Maryland, College Park Campus football stadium.
- The game day surcharge applies on days when a college football game is played at the stadium and on the immediately preceding day.
- An alcoholic beverages licensee does not include the holder of a Class A license.
Show all 10 facts
- A restaurant is defined as an establishment accommodating the public with an adequate dining room, sufficient meal preparation facilities, and average annual food receipts comprising at least 25% of total average receipts.
- Revenues from the new admissions tax and game day surcharge are directed to the University of Maryland Athletic Department Support Fund.
- The University of Maryland Athletic Department Support Fund is established as a special, continuous, nonlapsing fund to provide scholarships and financial compensation to student-athletes at the College Park campus.
- Money expended from the fund must be used to supplement, not supplant, other money received by the athletic department.
- Investment earnings of the fund are credited to the General Fund of the State.
- The Act takes effect July 1, 2026.
Frequently Asked Questions
What items are subject to the new game day surcharge?
Where do the tax revenues go?
Which businesses are affected by the game day surcharge?
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News Coverage
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Votes, people, money & the original sourceWhere This Stands
Currently filed. The next step in the legislative lifecycle is Committee.
Procedural history
2 actions- Feb 11, 2026SenateHearing 3/04 at 1:00 p.m.
- Feb 6, 2026SenateIntroducedFirst Reading Budget and Taxation
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Creation of Dedicated Student-Athlete Fund
Revenue from both a new admissions tax on campus sports and a local business game day surcharge are funneled exclusively into a newly created special nonlapsing fund for student-athlete compensation.
Connected Entities
Sources
mgaleg.maryland.gov
Analysis Score
0–100- Significance75How much this matters to a regular citizen
- Controversy60Intensity of disagreement among stakeholders
- Entertainment10Compellingness for a non-policy-wonk reader
- Buzz50Current news / social attention level
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