WES MOORE, Governor Ch. 548
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Chapter 548
(Senate Bill 167)
AN ACT concerning
Maryland State Arts Council – Funding
FOR the purpose of altering clarifying the calculation for certain funding for the Maryland
State Arts Council for certain fiscal years; repealing a certain requirement for
certain funds distributed to the Maryland State Arts Council to be included in the
Council’s prior fiscal year appropriation; and generally relating to the Maryland
State Arts Council and the State admissions and amusement tax.
BY repealing and reenacting, with amendments,
Article – State Finance and Procurement
Section 7–325
Annotated Code of Maryland
(2021 Replacement Volume and 2022 Supplement)
BY repealing and reenacting, without amendments,
Article – Tax – General
Section 2–202
Annotated Code of Maryland
(2022 Replacement Volume)
BY repealing
Chapter 145 of the Acts of the General Assembly of 2016, as amended by Chapter 23
of the Acts of the General Assembly of 2017
Section 2
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND,
That the Laws of Maryland read as follows:
Article – State Finance and Procurement
7–325.
(a) (1) IN THIS SECTION , “COUNCIL” MEANS THE MARYLAND STATE
ARTS COUNCIL THE FOLLOWING WORDS HAVE THE MEANINGS IN DICATED.
(2) “COUNCIL” MEANS THE MARYLAND STATE ARTS COUNCIL.
(3) “GENERAL FUND GROWTH A DJUSTMENT ” MEANS THE
PERCENTAGE BY WHICH THE PROJECTED TOTAL GENERAL FUND REVENUES FOR
THE UPCOMING FISCAL YEAR EXCEED THE REVI SED ESTIMATE OF TOTA L GENERAL Ch. 548 2023 LAWS OF MARYLAND
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FUND REVENUES FOR THE CURRENT FISCAL YEAR , AS CONTAINED IN THE REPORT
OF ESTIMATED STATE REVENUES SUBMIT TED BY THE BOARD OF REVENUE
ESTIMATES TO THE GOVERNOR UNDER § 6–106(B) OF THIS ARTICLE.
(B) (1) [In each of fiscal years 2011 and 2012, the Governor shall include in the
annual budget bill submitted to the General Assembly a General Fund appropriation for
the Maryland State Arts Council of not less than $13,298,434.
(2) For] SUBJECT TO PARAGRAPH (3) OF THIS SUBSECTION , FOR FOR
fiscal [year 2013 and each fiscal year thereafter] YEARS 2013 THROUGH 2024, the
Governor shall include in the annual budget bill [submitted to the General Assembly] a
General Fund appropriation for the [Maryland State Arts] Council in an amount not less
than the amount of the General Fund appropriation for the Council [as approved in the
State budget as enacted by the General Assembly] for the [prior] IMMEDIATELY
PRECEDING fiscal year INCREASED BY THE GENERAL FUND GROWTH ADJUSTMENT [,].
(2) SUBJECT TO PARAGRAPH (3) OF THIS SUBSECTION , FOR FOR
FISCAL YEAR 2025 AND EACH FISCAL YEAR THEREAFTER , THE GOVERNOR SHALL
INCLUDE IN THE ANNUA L BUDGET BILL A GENERAL FUND APPROPRIATION FO R THE
COUNCIL IN AN AMOUNT NOT LESS THAN THE SUM OF RESULT OF THE FOLLOW ING
CALCULATION :
(I) ANY FUNDS DISTRIBUTE D TO THE COUNCIL IN THE
IMMEDIATELY PRECEDIN G FISCAL YEAR IN ACCORDANCE WITH § 2–202 OF THE TAX
– GENERAL ARTICLE; AND INCREASED BY THE GEN ERAL FUND GROWTH
ADJUSTMENT ; PLUS
(II) THE AMOUNT OF THE GENERAL FUND APPROPRIATION FO R
THE COUNCIL FOR THE IMMEDIATELY PRECEDIN G FISCAL YEAR INCREASED BY THE
GENERAL FUND GROWTH ADJUSTMENT ; MINUS
(III) THE AMOUNT OF FUNDS DISTRIBUTED TO THE COUNCIL IN
THE IMMEDIATELY PREC EDING FISCAL YEAR IN ACCORDANCE WITH § 2–202 OF THE
TAX – GENERAL ARTICLE.
(3) THE AMOUNTS CALCULATED UNDER PARAGRAPH S (1) AND (2) OF
THIS SUBSECTION SHALL BE increased by not less than the percentage by which the
projected total General Fund revenues for the upcoming fiscal year exceed the revised
estimate of total General Fund revenues for the current fiscal year, as contained in the
report of estimated State revenues submitted by the Board of Revenue Estimates to the
Governor under § 6–106(b) of this article.
WES MOORE, Governor Ch. 548
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[(b)] (C) The Legislative Auditor has the authority to conduct a review or audit
of any recipient of a grant from the [Maryland State Arts] Council.
Article – Tax – General
2–202.
(a) After making the distribution required under § 2–201 of this subtitle, within
20 days after the end of each quarter, the Comptroller shall distribute:
(1) except as provided in subsections (b) and (c) of this section, from the
revenue from the State admissions and amusement tax on electronic bingo and electronic
tip jars under § 4–102(e) of this article:
(i) for fiscal year 2021 and each fiscal year thereafter, the revenue
attributable to a tax rate of 20% to the Maryland E–Nnovation Initiative Fund under §
6–604 of the Economic Development Article; and
(ii) for fiscal year 2021 and each fiscal year thereafter, the revenue
attributable to a tax rate of 5% as follows:
1. to the Maryland State Arts Council, as provided in § 4–512
of the Economic Development Article, $1,000,000 in each fiscal year;
2. to the Town of Chesapeake Beach, $300,000 in each fiscal
year;
3. to the Michael Erin Busch Sports Fund established under
§ 10–612.2 of the Economic Development Article, $500,000 in each fiscal year; and
4. the remainder to the Special Fund for Preservation of
Cultural Arts in Maryland, as provided in § 4–801 of the Economic Development Article;
and
(2) the remaining admissions and amusement tax revenue:
(i) to the Maryland Stadium Authority, county, or municipal
corporation that is the source of the revenue; or
(ii) if the Maryland Stadium Authority and also a county or
municipal corporation tax a reduced charge or free admission:
1. 80% of that revenue to the Authority; and
2. 20% to the county or municipal corporation.
Ch. 548 2023 LAWS OF MARYLAND
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(b) (1) Subject to paragraph (2) of this subsection, from the revenue from the
State admissions and amusement tax on electronic bingo and electronic tip jars in Calvert
County under § 4–102(e) of this article, the Comptroller shall distribute from:
(i) the revenue attributable to a tax rate of 1.5%:
1. $50,000 to the Boys and Girls Club of the Town of North
Beach; and
2. the remainder to the Town of North Beach;
(ii) the revenue attributable to a tax rate of 2.5% to the Town of
Chesapeake Beach; and
(iii) the revenue attributable to a tax rate of 4% to the Calvert County
Youth Recreational Opportunities Fund under Title 5, Subtitle 19 of the Natural Resources
Article.
(2) Funds required to be distributed to the entities in paragraph (1) of this
subsection shall be provided through an appropriation in the annual State budget under
budget code A15O00.03 Payments to Civil Divisions of the State.
(c) From the revenue attributable to a tax rate of 5% to be distributed to the
Special Fund for Preservation of Cultural Arts in Maryland or the Maryland State Arts
Council under subsection (a)(1)(ii) of this section, the Comptroller shall distribute:
(1) for fiscal year 2019 and each fiscal year thereafter, $250,000 to the Arts
Council of Anne Arundel County; and
(2) for fiscal year 2020 and each fiscal year thereafter, $250,000 to the
Maryland Historical Society.
Chapter 145 of the Acts of 2016, as amended by Chapter 23 of the Acts of 2017
[SECTION 2. AND BE IT FURTHER ENACTED, That any funds distributed to the
Maryland State Arts Council in accordance with § 2–202 of the Tax – General Article as
enacted in this Act shall be included in the Maryland State Arts Council’s prior fiscal year
appropriation in addition to the amount of the General Fund appropriation for the prior
fiscal year and the sum shall be used for purposes of calculating the required appropriation
under § 7–325 of the State Finance and Procurement Article.]
SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect July
1, 2023.
Approved by the Governor, May 8, 2023.