WES MOORE, Governor Ch. 239
– 1 –
Chapter 239
(House Bill 1281)
AN ACT concerning
Economic Development – Tourism Zones – Designation and Benefits
FOR the purpose of authorizing the Mayor and City Council of Baltimore City or the
governing body of a county or municipality to designate, by law, an area within that
political subdivision as a tourism zone under certain circumstances; providing that
the designation of an area as a tourism zone may not preclude the area from also
being designated as a certain arts and entertainment district; authorizing a county
or municipality to exempt from the admissions and amusement tax gross receipts
from certain admissions or amusement charges levied in a tourism zone; authorizing
the Mayor and City Council of Baltimore City or the governing body of a county or
municipality to grant, by law, a property tax credit against the county or municipal
property tax imposed on certain real property and certain personal property located
within a tourism zone; and generally relating to the designation of tourism zones
within counties and municipalities.
BY adding to
Article – Local Government
Section 18–401 through 18–403 to be under the new subtitle “Subtitle 4. Tourism
Zones”
Annotated Code of Maryland
(2013 Volume and 2023 Supplement)
BY adding to
Article – Tax – General
Section 4–104(g)
Annotated Code of Maryland
(2022 Replacement Volume and 2023 Supplement)
BY adding to
Article – Tax – Property
Section 9–268 and 9–269
Annotated Code of Maryland
(2019 Replacement Volume and 2023 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND,
That the Laws of Maryland read as follows:
Article – Local Government
SUBTITLE 4. TOURISM ZONES.
Ch. 239 2024 LAWS OF MARYLAND
– 2 –
18–401.
(A) IN THIS SUBTITLE THE FO LLOWING WORDS HAVE T HE MEANINGS
INDICATED.
(B) “QUALIFYING TOURISM EN TERPRISE” MEANS A FOR –PROFIT OR
NONPROFIT ENTITY THA T CONDUCTS BUSINESS WITHIN A TOURISM ZON E, SUBJECT
TO THE LIMITATIONS S PECIFIED BY THE POLI TICAL SUBDIVISION WI THIN WHICH
THE TOURISM ZONE IS LOCATED.
(C) “TOURISM ZONE ” MEANS A DEVELOPED ZO NE OF PUBLIC AND PRI VATE
USES THAT IS DESIGNA TED BY A POLITICAL S UBDIVISION FOR THE D EVELOPMENT
OF TRAVEL AND TOURIS M AND LOCATED WITHIN THAT POLITICAL SUBDI VISION.
18–402.
(A) THE MAYOR AND CITY COUNCIL OF BALTIMORE CITY OR THE
GOVERNING BODY OF A COUNTY OR MUNICIPALI TY MAY DESIGNATE , BY LAW, AN
AREA WITHIN THE POLI TICAL SUBDIVISION AS A TOURISM ZONE .
(B) IN DESIGNATING A TOUR ISM ZONE UNDER SUBSE CTION (A) OF THIS
SECTION, THE POLITICAL SUBDIV ISION MAY PROVIDE , BY LAW, FOR:
(1) THE DURATION OF THE DESIGNATION; AND
(2) ELIGIBILITY CRITERIA TO QUALIFY AS A QUAL IFYING TOURISM
ENTERPRISE.
(C) THE DESIGNATION OF AN AREA AS A TOURISM ZO NE DOES NOT
PRECLUDE THE AREA FR OM ALSO BEING DESIGNATED AS AN ARTS AND
ENTERTAINMENT DISTRI CT UNDER TITLE 4, SUBTITLE 7 OF THE ECONOMIC
DEVELOPMENT ARTICLE.
18–403.
(A) IN A TOURISM ZONE :
(1) THE EXEMPTION FROM T HE ADMISSIONS AND AM USEMENT TAX
UNDER § 4–104(G) OF THE TAX – GENERAL ARTICLE APPLIES TO QU ALIFYING
TOURISM ENTERPRISES ; AND
(2) THE PROPERTY TAX CRE DITS UNDER §§ 9–268 AND 9–269 OF THE
TAX – PROPERTY ARTICLE APPLY.
WES MOORE, Governor Ch. 239
– 3 –
(B) ON OR BEFORE JULY 1 PRECEDING THE EFFECT IVE DATE OF ITS
ESTABLISHMENT , THE POLITICAL JURISD ICTION SHALL NOTIFY THE COMPTROLLER
THAT A TOURISM DISTR ICT IS ESTABLISHED .
(C) A POLITICAL SUBDIVISIO N THAT ESTABLISHES A TOURISM ZONE SHALL
NOTIFY THE COMPTROLLER OF :
(1) ANY QUALIFYING TOURI SM ENTERPRISES TO WH ICH THE
EXEMPTION FROM THE A DMISSIONS AND AMUSEMENT TAX UNDER § 4–104(G) OF
THE TAX – GENERAL ARTICLE APPLIES;
(2) THE DATE ON WHICH TH E QUALIFYING TOURISM ENTERPRISE
QUALIFIED FOR THE EX EMPTION; AND
(3) THE DATE, IF ANY, ON WHICH THE EXEMPTI ON FOR THE
QUALIFYING TOURISM E NTERPRISE EXPIRES .
Article – Tax – General
4–104.
(G) (1) IN THIS SUBSECTION , “QUALIFYING TOURISM E NTERPRISE” AND
“TOURISM ZONE ” HAVE THE MEANINGS ST ATED IN § 18–401 OF THE LOCAL
GOVERNMENT ARTICLE.
(2) (I) A SUBJECT TO SUBPARAGRA PH (II) OF THIS PARAGRAPH , A
COUNTY OR A MUNICIPAL CORPORAT ION MAY EXEMPT FROM THE ADMISSIONS AND
AMUSEMENT TAX GROSS RECEIPTS FROM ANY AD MISSIONS OR AMUSEMEN T CHARGE
LEVIED BY A QUALIFYI NG TOURISM ENTERPRIS E IN A TOURISM ZONE .
(II) THE EXEMPTION AUTHORI ZED UNDER SUBPARAGRA PH (I)
OF THIS PARAGRAPH DO ES NOT APPLY TO THE STATE ADMISSIONS AND AMUSEMENT
TAX IMPOSED UNDER § 4–102(D) AND (E) OF THIS SUBTITLE.
SECTION 2. AND BE IT FURTHER ENACTED, That the Laws of Maryland read
as follows:
Article – Tax – Property
9–268.
(A) IN THIS SECTION, “QUALIFYING TOURISM E NTERPRISE” AND “TOURISM
ZONE” HAVE THE MEANINGS ST ATED IN § 18–401 OF THE LOCAL GOVERNMENT
ARTICLE. Ch. 239 2024 LAWS OF MARYLAND
– 4 –
(B) THE MAYOR AND CITY COUNCIL OF BALTIMORE CITY OR THE
GOVERNING BODY OF A COUNTY OR MUNICIPA L CORPORATION MAY GR ANT, BY LAW,
A PROPERTY TAX CREDI T AGAINST THE COUNTY OR MUNICIPAL CORPORA TION
PROPERTY TAX IMPOSED ON A BUILDING THAT :
(1) IS LOCATED IN A TOUR ISM ZONE; AND
(2) IS OWNED BY A QUALIF YING TOURISM ENTERPR ISE.
(C) THE MAYOR AND CITY COUNCIL OF BALTIMORE CITY OR THE
GOVERNING BODY OF A COUNTY OR MUNICIPAL CORPORATION MAY PROV IDE, BY
LAW, FOR:
(1) THE AMOUNT AND DURAT ION OF THE TAX CREDI T UNDER THIS
SECTION;
(2) ADDITIONAL ELIGIBILI TY CRITERIA FOR THE TAX CREDIT UNDER
THIS SECTION;
(3) REGULATIONS AND PROC EDURES FOR THE APPLI CATION AND
UNIFORM PROCESSING O F REQUESTS FOR THE T AX CREDIT; AND
(4) ANY OTHER PROVISION NECESSARY TO CARRY O UT THE TAX
CREDIT UNDER THIS SE CTION.
9–269.
(A) IN THIS SECTION, “QUALIFYING TOURISM E NTERPRISE” AND “TOURISM
ZONE” HAVE THE MEANINGS ST ATED 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 GRAN T, BY LAW,
A PROPERTY TAX CREDIT AGAI NST THE COUNTY OR MU NICIPAL CORPORATION
PROPERTY TAX IMPOSED ON PERSONAL PROPERTY OF A QUALIFYING TOUR ISM
ENTERPRISE THAT IS L OCATED WITHIN A TOUR ISM ZONE.
(C) THE MAYOR AND CITY COUNCIL OF BALTIMORE CITY OR THE
GOVERNING BODY OF A COUNTY OR MUNICIPAL CO RPORATION MAY PROVID E, BY
LAW, FOR:
WES MOORE, Governor Ch. 239
– 5 –
(1) THE AMOUNT AND DURAT ION OF THE TAX CREDI T UNDER THIS
SECTION;
(2) ADDITIONAL ELIGIBILI TY CRITERIA FOR THE TAX CREDIT UNDER
THIS SECTION;
(3) REGULATIONS AND PROC EDURES FOR THE APPLI CATION AND
UNIFORM PROCESSING O F REQUESTS FOR THE T AX CREDIT; AND
(4) ANY OTHER PROVISION NECESSARY TO CARRY O UT THE TAX
CREDIT UNDER THIS SE CTION.
SECTION 3. AND BE IT FURTHER ENACTED, That Section 2 of this Act shall be
applicable to all taxable years beginning after June 30, 2024.
SECTION 4. AND BE IT FURTHER ENACTED, That this Act shall take effect June
1, 2024.
Approved by the Governor, April 25, 2024.