Current with changes from the 2024 Legislative Session
Section 18-403 - Notification to the Comptroller(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.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.