{"data":{"id":"us-md/md.-code-tax-property-9-249","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 9–249","heading":"","body":"(a) (1) In this section the following words have the meanings indicated.\n(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.\n(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.\n(3) “Commercial fishing vessel” means a vessel that is:\n(i) owned or leased by a person possessing a tidal fish license under § 4–701 of the Natural Resources Article; and\n(ii) used in a commercial fish operation.\n(4) “Commercial marina” means a marina that leases at least 20% of its slips to commercial fishing vessels.\n(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.\n(6) (i) “Commercial waterfront property” means real property that:\n1. is adjacent to the tidal waters of the State;\n2. is used primarily for a commercial fish operation or as a commercial marina or commercial marine repair facility; and\n3. for the most recent 3–year period, has produced an average annual gross income of at least $1,000.\n(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.\n(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.\n(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:\n(1) the amount and duration of the tax credit under this section;\n(2) additional eligibility criteria for the tax credit under this section;\n(3) regulations and procedures for the application and uniform processing of requests for the tax credit; and\n(4) any other provision necessary to carry out the credit under this section.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=9-249","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"a95a4b235b0e7761fcdc28c330761f40a25bd3f119597f9b8096e78133d19b1c","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-9-248","next":"us-md/md.-code-tax-property-9-250"},"notice":"GroundRules: Original legal text. Not legal advice."}