WES MOORE, Governor Ch. 240
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Chapter 240
(Senate Bill 14)
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 Baltimore
City a county or a 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 Baltimore City 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. 240 2024 LAWS OF MARYLAND
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18–401.
(A) IN THIS SUBTITLE THE FOLLOWING WORDS HAVE THE 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 DEVELOPMENT
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 MUNICIPALITY MAY DES IGNATE, 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 DESIGN ATED 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 TH E ADMISSIONS AND AMU SEMENT TAX
UNDER § 4–104(G) OF THE TAX – GENERAL ARTICLE APPLIES TO QUALIFYING
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. 240
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(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 AMUSEM ENT TAX UNDER § 4–104(G) OF
THE TAX – GENERAL ARTICLE APPLIES; AND
(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) BALTIMORE CITY
(I) SUBJECT TO SUBPARAGRA PH (II) OF THIS PARAGRAPH , A
COUNTY OR A MUNICIPAL CORPO RATION MAY EXEMPT FR OM THE ADMISSIONS AN D
AMUSEMENT TAX GROSS RECEIPTS FROM ANY AD MISSIONS OR AMUSEMEN T CHARGE
LEVIED BY A QUALIFYING TOURISM E NTERPRISE IN A TOURI SM 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 TITLE.
SECTION 2. AND BE IT FUR THER ENACTED, That the Laws of Maryland read
as follows:
Article – Tax – Property
9–268.
Ch. 240 2024 LAWS OF MARYLAND
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(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 CORPORATIO N MAY GRANT, 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 TOURISM 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 CORPORATIO N MAY PROVIDE , 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 OUT 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 CORPORATIO N MAY GRANT, BY LAW,
A PROPERTY TAX CREDI T AGAINST THE COUNTY OR MUNICIPAL CORPORA TION
PROPERTY TAX IMPOSED ON PERSONAL PROPERTY OF A QUALIFYING TOUR ISM
ENTERPRISE THAT IS L OCATED WITHIN A TOUR ISM ZONE.
WES MOORE, Governor Ch. 240
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(C) THE MAYOR AND CITY COUNCIL OF BALTIMORE CITY OR THE
GOVERNING BODY OF A COUNTY OR MUNICIPAL CORPORATIO N MAY PROVIDE , 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.
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.