MD SB945

Imposes a 3% state admissions and amusement tax on gross receipts from admission charges to athletic competitions held at the University of Maryland, College Park Campus

Creates a 3% "game day surcharge" on sales of food, alcoholic beverages, and accommodations by restaurants and alcohol licensees located within a 3-mile radius of the UMD football stadium on game days and the day before

Establishes the University of Maryland Athletic Department Support Fund as a special, nonlapsing fund to receive revenue from both the admissions tax and game day surcharge

Fund money may only be used to provide scholarships or other financial compensation to student-athletes at UMD College Park, and must supplement rather than supplant existing athletic department funding

Effective date: July 1, 2026