§ 18–403
Statutes in effect as of October 1, 2026.
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.