§ 9-270
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/md/tax-property/9-270A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§9–270.
(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.