Md. Code Ann., Tax-Prop. § 9-249 — § 9-249

(a) (1) In this section the following words have the meanings indicated.
(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.
(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.
(3) “Commercial fishing vessel” means a vessel that is:
(i) owned or leased by a person possessing a tidal fish license under § 4–701 of the Natural Resources Article; and
(ii) used in a commercial fish operation.
(4) “Commercial marina” means a marina that leases at least 20% of its slips to commercial fishing vessels.
(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.
(6) (i) “Commercial waterfront property” means real property that:
1. is adjacent to the tidal waters of the State;
2. is used primarily for a commercial fish operation or as a commercial marina or commercial marine repair facility; and
3. for the most recent 3–year period, has produced an average annual gross income of at least $1,000.
(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.
(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.
(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:
(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 credit under this section.