# COMAR Title 24 — Department of Commerce

## Subtitle 05 — Economic Development

### Chapter 26 — Arts and Entertainment Districts

#### Regulation .02 Scope and Administration.

*COMAR 24.05.26.02*

The Secretary of Commerce shall administer the Arts and Entertainment Districts Program. Local jurisdictions shall administer certain activities related to designation and taxes. The Department of Assessments and Taxation and the Comptroller shall administer activities related to revenue and taxes. The procedures set forth in this chapter are applicable to the designation of arts and entertainment districts and the administration of the State Arts and Entertainment Districts Program.