Md. Code, Local Gov't § 18-403

Current with changes from the 2024 Legislative Session effective on or before 7/1/2024, from Chs.. 2 through 1049
Section 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.

Md. Code, LG § 18-403

Added by 2024 Md. Laws, Ch. 240,Sec. 1, eff. 6/1/2024.
Added by 2024 Md. Laws, Ch. 239,Sec. 1, eff. 6/1/2024.