# Local Government (GLG)

## Title 21. Special Taxing Districts

### Subtitle 1. Commercial District Management

#### Section 21-101

In this subtitle, "authority" means a commercial district management authority.

#### Section 21-102

This subtitle applies to all counties except Baltimore City.

#### Section 21-103

(a) The provisions of Sec.Sec. 9-105 and 9-106 of this article apply to an act, an ordinance, or a resolution adopted by a commission county under this section.

(b) The governing body of a county may establish an authority for any commercial district in the county.

(c) For each authority established, the governing body of a county shall:

  (1) specify the membership, organization, jurisdiction, and geographical limits of the authority;

  (2) provide any financing that it considers appropriate for the authority through fees that may be charged to, or taxes that may be imposed against, businesses subject to the authority's jurisdiction; and

  (3) specify the purposes of the authority, including:

    (i) promotion;

    (ii) marketing; or

    (iii) the provision of security, maintenance, or amenities in the commercial district.

#### Section 21-104

An authority may not:

(1) exercise the power of eminent domain;

(2) purchase, sell, construct, or lease, as a lessor, office or retail space; or

(3) except as otherwise authorized by law, engage in competition with the private sector.

#### Section 21-105

Any fee or tax imposed under this subtitle shall be used only for the purposes stated in this subtitle and may not revert to the general fund of a county.

#### Section 21-106

The governing body of a county may establish an authority in accordance with this subtitle as a special taxing district.

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