§ 19-4. Exemptions – Arts and entertainment district.
(a) Definitions.
(1) In general.
In this section, the following terms have the meanings indicated.
(2) Arts and entertainment district.
“Arts and entertainment district” has the meaning stated in State Economic Development Article, § 4-701.
(3) Arts and entertainment enterprise.
“Arts and entertainment enterprise” has the meaning stated in State Economic Development Article, § 4-701.
(4) Director.
“Director” means the Director of Finance or designee.
(5) Qualifying residing artist.
“Qualifying residing artist” has the meaning stated in Article 83A, § 4-701 of the Maryland Code.
(b) Exemption granted.
Subject to the requirements of this section, the gross receipts from any admissions or amusement charge levied by a qualifying residing artist or arts and entertainment enterprise in an arts and entertainment district are exempt from the tax imposed by this subtitle.
(c) Registration.
(1) To be eligible for the exemption, the qualifying residing artist or arts and entertainment enterprise must register with the Director of Finance.
(2) The registration shall be on the form and contain the information that the Director requires.
(d) Term of exemption.
An exemption under this section applies only for 10 years from the date on which the qualifying residing artist or arts and entertainment enterprise registers with the Director.
(e) Administration.
The Director may:
(1) subject to Title 4 {“Administrative Procedure Act – Regulations”} of the City General Provisions Article, adopt rules and regulations to implement the provisions of this section; and
(2) delegate powers, duties, or functions in connection with the administration of this section to any employee of the City.
(Text Conformed 02/25/21; Ord. 16-534; Ord. 02-462.)
