{"data":{"id":"us-md/md.-code-local-government-18-403","jurisdiction":"us-md","citation":"Md. Code, Local Government § 18–403","heading":"","body":"(a) In a tourism zone:\n(1) the exemption from the admissions and amusement tax under §\n4–104(g) of the Tax – General Article applies to qualifying tourism enterprises; and\n(2) the property tax credits under §§ 9–268 and 9–269 of the Tax –\nProperty Article apply.\n(b) On or before July 1 preceding the effective date of its establishment, the\npolitical jurisdiction shall notify the Comptroller that a tourism district is\nestablished.\n(c) A political subdivision that establishes a tourism zone shall notify the\nComptroller of:\n(1) any qualifying tourism enterprises to which the exemption from\nthe admissions and amusement tax under § 4–104(g) of the Tax – General Article\napplies;\n(2) the date on which the qualifying tourism enterprise qualified for\nthe exemption; and\n(3) the date, if any, on which the exemption for the qualifying tourism\nenterprise expires.","path":["Article - Local Government"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=glg\u0026section=18-403","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:59:58Z","sha256":"c1dd6aad6d090312c766fca6bf6488ec8873f55e1d8a1152d9f20d838f2d1338","source_id":"us-md","stale":false,"prev":"us-md/md.-code-local-government-18-402","next":"us-md/md.-code-local-government-19-101"},"notice":"GroundRules: Original legal text. Not legal advice."}