Title 18. Local Economic Development — Subtitle 4. Tourism Zones
Statutes in effect as of October 1, 2026.
Md. Code Ann., Local Gov't § 18-401 (2026)
Title 18. Local Economic Development
Subtitle 4. Tourism Zones
§ 18–401LinkCopy Citation
(a)
In this subtitle the following words have the meanings indicated.
(b)
“Qualifying tourism enterprise” means a for–profit or nonprofit entity that conducts business within a tourism zone, subject to the limitations specified by the political subdivision within which the tourism zone is located.
(c)
“Tourism zone” means a developed zone of public and private uses that is designated by a political subdivision for the development of travel and tourism and located within that political subdivision.
Md. Code Ann., Local Gov't § 18-402 (2026)
Title 18. Local Economic Development
Subtitle 4. Tourism Zones
§ 18–402LinkCopy Citation
(a)
The Mayor and City Council of Baltimore City or the governing body of a county or municipality may designate, by law, an area within the political subdivision as a tourism zone.
(b)
In designating a tourism zone under subsection (a) of this section, the political subdivision may provide, by law, for:
(1)
the duration of the designation; and
(2)
eligibility criteria to qualify as a qualifying tourism enterprise.
(c)
The designation of an area as a tourism zone does not preclude the area from also being designated as an arts and entertainment district under Title 4, Subtitle 7 of the Economic Development Article.
Md. Code Ann., Local Gov't § 18-403 (2026)
Title 18. Local Economic Development
Subtitle 4. Tourism Zones
§ 18–403LinkCopy Citation
(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.