Md. Code, Tax - Property § 9-270

in effect

(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: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtp&section=9-270&enactments=falseFetched: 10/17/2026