Md. Code, Tax - Property § 9-270
This is the official text of Md. Code, Tax - Property § 9-270, part of Maryland’s Code, Tax - Property — governs property taxation.
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§9–270.
Official statutory text
(a) In this section, “qualifying tourism enterprise” and “tourism zone” have the meanings stated in § 18–401 of the Local Government Article.
(b) The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on personal property of a qualifying tourism enterprise that is located within a tourism zone.
(c) The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:
(1) the amount and duration of the tax credit under this section;
(2) additional eligibility criteria for the tax credit under this section;
(3) regulations and procedures for the application and uniform processing of requests for the tax credit; and
(4) any other provision necessary to carry out the tax credit under this section.
(b) The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on personal property of a qualifying tourism enterprise that is located within a tourism zone.
(c) The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:
(1) the amount and duration of the tax credit under this section;
(2) additional eligibility criteria for the tax credit under this section;
(3) regulations and procedures for the application and uniform processing of requests for the tax credit; and
(4) any other provision necessary to carry out the tax credit under this section.
Status: in_force · Read it on the official government site
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