§ 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.