{"data":{"id":"us-md/md.-code-tax-property-9-269","jurisdiction":"us-md","citation":"Md. Code, Tax - Property § 9–269","heading":"","body":"(a) In this section, “qualifying tourism enterprise” and “tourism zone” have the meanings stated in § 18–401 of the Local Government Article.\n(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 a building that:\n(1) is located in a tourism zone; and\n(2) is owned by a qualifying tourism enterprise.\n(c) The Mayor and City Council of Baltimore City or the governing body of a county or 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 tax credit under this section.","path":["Article - Tax - Property"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp\u0026section=9-269","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T20:01:27Z","sha256":"b224a30c840fd0c7475916e590d622172a337542b14da1ae0fd36d274a7c2f2b","source_id":"us-md","stale":false,"prev":"us-md/md.-code-tax-property-9-268","next":"us-md/md.-code-tax-property-9-270"},"notice":"GroundRules: Original legal text. Not legal advice."}