§ 18-403
141 words·~1 min read·
/md/local-government/18-403A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§18–403.
(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.