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Maryland Code, Tax-Property § 9-270

Current as of January 01, 2025 | Updated by Findlaw Staff

(a) In this section, “qualifying tourism enterprise” and “tourism zone” have the meanings stated in § 18-401 of the Local Government Article.

(b) The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on personal property of a qualifying tourism enterprise that is located within a tourism zone.

(c) The Mayor and City Council of Baltimore City or the governing body of a county or 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 tax credit under this section.

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Cite this article: FindLaw.com - Maryland Code, Tax-Property § 9-270 - last updated January 01, 2025 | https://codes.findlaw.com/md/tax-property/md-code-tax-property-sect-9-270/

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