The Secretary of Business and Economic Development 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.
Md. Code Regs. 24.05.26.02