Md. Code Ann., Tax-Prop. § 9-269 — § 9-269

(a) In this section, “qualifying tourism enterprise” and “tourism zone” have the meanings stated in § 18–401 of the Local Government Article.
(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:
(1) is located in a tourism zone; and
(2) is owned by a qualifying tourism enterprise.
(c) The Mayor and City Council of Baltimore City or the governing body of a county or 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 tax credit under this section.