<?xml version='1.0' encoding='utf-8'?>
<section article="glg" article_name="Local Government" number="18-403" title_number="18" title_name="Local Economic Development" subtitle_number="4" subtitle_name="Tourism Zones">
  <level label="a">
    <text>In a tourism zone:</text>
    <level label="1">
      <text>the exemption from the admissions and amusement tax under § 4–104(g) of the Tax – General Article applies to qualifying tourism enterprises; and</text>
    </level>
    <level label="2">
      <text>the property tax credits under §§ 9–268 and 9–269 of the Tax – Property Article apply.</text>
    </level>
  </level>
  <level label="b">
    <text>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.</text>
  </level>
  <level label="c">
    <text>A political subdivision that establishes a tourism zone shall notify the Comptroller of:</text>
    <level label="1">
      <text>any qualifying tourism enterprises to which the exemption from the admissions and amusement tax under § 4–104(g) of the Tax – General Article applies;</text>
    </level>
    <level label="2">
      <text>the date on which the qualifying tourism enterprise qualified for the exemption; and</text>
    </level>
    <level label="3">
      <text>the date, if any, on which the exemption for the qualifying tourism enterprise expires.</text>
    </level>
  </level>
</section>
