# Local Government (GLG)

## Title 18. Local Economic Development

### Subtitle 4. Tourism Zones

#### Section 18-401

(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.

#### Section 18-402

(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.

#### Section 18-403

(a) In a tourism zone:

  (1) the exemption from the admissions and amusement tax under Sec. 4-104(g) of the Tax - General Article applies to qualifying tourism enterprises; and

  (2) the property tax credits under Sec.Sec. 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 Sec. 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.

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Md. Code Ann., Local Gov't (as displayed at mgaleg.maryland.gov, October 16, 2026)