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<baltimore-city-law heading="§ 19-4 Exemptions – Arts and entertainment district.">
  <section prefix="§" num="19-4" heading="Exemptions – Arts and entertainment district.">
    <para num="(a)" heading="Definitions.">
      <para num="(1)" heading="In general.">In this section, the following terms have the meanings indicated.</para>
      <para num="(2)" heading="Arts and entertainment district.">“Arts and entertainment district” has the meaning stated in &lt;cite data-doc="Md. Code" data-path="gec|4-701"&gt;State Economic Development Article, § 4-701&lt;/cite&gt;.</para>
      <para num="(3)" heading="Arts and entertainment enterprise.">“Arts and entertainment enterprise” has the meaning stated in &lt;cite data-doc="Md. Code" data-path="gec|4-701"&gt;State Economic Development Article, § 4-701&lt;/cite&gt;.</para>
      <para num="(4)" heading="Director.">“Director” means the Director of Finance or designee.</para>
      <para num="(5)" heading="Qualifying residing artist.">“Qualifying residing artist” has the meaning stated in &lt;cite data-doc="Md. Code" data-path="83A|4-701"&gt;Article 83A, § 4-701 of the Maryland Code&lt;/cite&gt;.</para>
    </para>
    <para num="(b)" heading="Exemption granted.">Subject to the requirements of this section, the gross receipts from any admissions or amusement charge levied by a qualifying residing artist or arts and entertainment enterprise in an arts and entertainment district are exempt from the tax imposed by this subtitle.</para>
    <para num="(c)" heading="Registration.">
      <para num="(1)">To be eligible for the exemption, the qualifying residing artist or arts and entertainment enterprise must register with the Director of Finance.</para>
      <para num="(2)">The registration shall be on the form and contain the information that the Director requires.</para>
    </para>
    <para num="(d)" heading="Term of exemption.">An exemption under this section applies only for 10 years from the date on which the qualifying residing artist or arts and entertainment enterprise registers with the Director.</para>
    <para num="(e)" heading="Administration.">The Director may:<para num="(1)">subject to Title 4 {“Administrative Procedure Act – Regulations”} of the &lt;cite data-path="|general"&gt;City General Provisions Article&lt;/cite&gt;, adopt rules and regulations to implement the provisions of this section; and</para>
      <para num="(2)">delegate powers, duties, or functions in connection with the administration of this section to any employee of the City.</para>
    </para>
    <annotation type="History">Ord. 02-462</annotation>
    <annotation type="History">Ord. 16-534</annotation>
    <annotation type="History">Text Conformed 02/25/21</annotation>
    <annotation type="Editor's Notes">By authority of Ordinance 20-431, Section 5, the Director of Legislative Reference, in consultation with the Law Department, has conformed this section to refer expressly to and reflect the requirements of the recently-enacted Administrative Procedure Act that, effective January 15, 2021, governs the proposal, adoption, and publication of administrative rules and regulations.</annotation>
  </section>
</baltimore-city-law>
