§ 9–270
Statutes in effect as of October 1, 2026.
Md. Code Ann., Tax-Prop. § 9-270 (2026)
Title 9. Property Tax Credits and Property Tax Relief
Subtitle 2. Statewide Optional
§ 9–270LinkCopy Citation
(a)
In this section, “qualifying tourism enterprise” and “tourism zone” have the meanings stated in § 18–401 of the Local Government Article.
(b)
The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on personal property of a qualifying tourism enterprise that is located within a tourism zone.
(c)
The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for:
(1)
the amount and duration of the tax credit under this section;
(2)
additional eligibility criteria for the tax credit under this section;
(3)
regulations and procedures for the application and uniform processing of requests for the tax credit; and
(4)
any other provision necessary to carry out the tax credit under this section.