Maryland § 18-403

§ 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.