§ 18-403

(a) In a tourism zone:

(1) the exemption from the admissions and amusement tax under § 4–104(g) of the Tax – General Article applies to qualifying tourism enterprises; and

(2) the property tax credits under §§ 9–268 and 9–269 of the Tax – Property Article apply.

(b) On or before July 1 preceding the effective date of its establishment, the political jurisdiction shall notify the Comptroller that a tourism district is established.

(c) A political subdivision that establishes a tourism zone shall notify the Comptroller of:

(1) any qualifying tourism enterprises to which the exemption from the admissions and amusement tax under § 4–104(g) of the Tax – General Article applies;

(2) the date on which the qualifying tourism enterprise qualified for the exemption; and

(3) the date, if any, on which the exemption for the qualifying tourism enterprise expires.