Section 9-249 - Credit for commercial waterfront property(a)(1) In this section the following words have the meanings indicated.(2)(i) "Commercial fish operation" means any activity for which a person is required to possess a tidal fish license under § 4-701 of the Natural Resources Article.(ii) "Commercial fish operation" includes any activity for which a person is required to be licensed as a seafood dealer under § 4-701 of the Natural Resources Article.(3) "Commercial fishing vessel" means a vessel that is:(i) owned or leased by a person possessing a tidal fish license under § 4-701 of the Natural Resources Article; and(ii) used in a commercial fish operation.(4) "Commercial marina" means a marina that leases at least 20% of its slips to commercial fishing vessels.(5) "Commercial marine repair facility" means a marine repair facility that derives at least 20% of its gross receipts from charges for the repair and maintenance of commercial fishing vessels.(6)(i) "Commercial waterfront property" means real property that: 1. is adjacent to the tidal waters of the State;2. is used primarily for a commercial fish operation or as a commercial marina or commercial marine repair facility; and3. for the most recent 3-year period, has produced an average annual gross income of at least $1,000.(ii) "Commercial waterfront property" includes land that is adjacent to or under improvements used primarily for a commercial fish operation or as a commercial marina or commercial marine repair facility.(b) The Mayor and City Council of Baltimore City or the governing body of a county or of a municipal corporation may grant, by law, a tax credit against the county or municipal corporation property tax imposed on commercial waterfront property.(c) The Mayor and City Council of Baltimore City or the governing body of a county or of a 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 credit under this section.