Md. Code, Local Government § 18-403
This is the official text of Md. Code, Local Government § 18-403, part of Maryland’s Code, Local Government — governs the powers and operations of Maryland counties and municipalities.
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§18–403.
Official statutory text
(a) In a tourism zone:
(1) the exemption from the admissions and amusement tax under § 4–104(g) of the Tax – General Article applies to qualifying tourism enterprises; and
(2) the property tax credits under §§ 9–268 and 9–269 of the Tax – Property Article apply.
(b) On or before July 1 preceding the effective date of its establishment, the political jurisdiction shall notify the Comptroller that a tourism district is established.
(c) A political subdivision that establishes a tourism zone shall notify the Comptroller of:
(1) any qualifying tourism enterprises to which the exemption from the admissions and amusement tax under § 4–104(g) of the Tax – General Article applies;
(2) the date on which the qualifying tourism enterprise qualified for the exemption; and
(3) the date, if any, on which the exemption for the qualifying tourism enterprise expires.
(1) the exemption from the admissions and amusement tax under § 4–104(g) of the Tax – General Article applies to qualifying tourism enterprises; and
(2) the property tax credits under §§ 9–268 and 9–269 of the Tax – Property Article apply.
(b) On or before July 1 preceding the effective date of its establishment, the political jurisdiction shall notify the Comptroller that a tourism district is established.
(c) A political subdivision that establishes a tourism zone shall notify the Comptroller of:
(1) any qualifying tourism enterprises to which the exemption from the admissions and amusement tax under § 4–104(g) of the Tax – General Article applies;
(2) the date on which the qualifying tourism enterprise qualified for the exemption; and
(3) the date, if any, on which the exemption for the qualifying tourism enterprise expires.
Status: in_force · Read it on the official government site
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