Maryland Code — Tax-General + Tax-Property Articles
Md. Code Ann., Tax-Prop. § 9-270
§ 9-270
# (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 personal property of a qualifying tourism enterprise that is located within a tourism zone.
# (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.
Source: view the official text
In this article (40 sections)
- gtp-9-250 · § 9-250
- gtp-9-251 · § 9-251
- gtp-9-252 · § 9-252
- gtp-9-253 · § 9-253
- gtp-9-254 · § 9-254
- gtp-9-255 · § 9-255
- gtp-9-256 · § 9-256
- gtp-9-257 · § 9-257
- gtp-9-258 · § 9-258
- gtp-9-259 · § 9-259
- gtp-9-260 · § 9-260
- gtp-9-261 · § 9-261
- gtp-9-262 · § 9-262
- gtp-9-263 · § 9-263
- gtp-9-264 · § 9-264
- gtp-9-265 · § 9-265
- gtp-9-266 · § 9-266
- gtp-9-267 · § 9-267
- gtp-9-268 · § 9-268
- gtp-9-269 · § 9-269
- gtp-9-270 · § 9-270
- gtp-9-271 · § 9-271
- gtp-9-272 · § 9-272
- gtp-9-273 · § 9-273
- gtp-9-274 · § 9-274
- gtp-9-301 · § 9-301
- gtp-9-302 · § 9-302
- gtp-9-303 · § 9-303
- gtp-9-304 · § 9-304
- gtp-9-305 · § 9-305
- gtp-9-306 · § 9-306
- gtp-9-307 · § 9-307
- gtp-9-308 · § 9-308
- gtp-9-309 · § 9-309
- gtp-9-310 · § 9-310
- gtp-9-311 · § 9-311
- gtp-9-312 · § 9-312
- gtp-9-313 · § 9-313
- gtp-9-314 · § 9-314
- gtp-9-315 · § 9-315