Md. Code, Economic Development § 4–706

(a) In an arts and entertainment district:

(1) each qualifying residing artist is eligible for the income tax subtraction modification under § 10-207(v) of the Tax - General Article;

(2) the property tax credit under § 9-240 of the Tax - Property Article applies; and

(3) the exemption from the admissions and amusement tax under § 4-104 of the Tax - General Article applies.

(b) (1) On or before July 1 preceding the effective date of its establishment, the Secretary shall notify the Comptroller that an arts and entertainment district is established.

(2) The subtraction modification under § 10-207(v) of the Tax - General Article applies to each taxable year beginning after December 31 of the year in which the Secretary provides the notice required by paragraph (1) of this subsection.