Md. Code, Economic Development § 4-706
Md. Code, Economic Development § 4-706
in effect(a) In an arts and entertainment district:
(1) each qualifying residing artist is eligible for the income tax subtraction modification under § 10-207(v) of the Tax - General Article;
(2) the property tax credit under § 9-240 of the Tax - Property Article applies; and
(3) the exemption from the admissions and amusement tax under § 4-104 of the Tax - General Article applies.
(b) (1) On or before July 1 preceding the effective date of its establishment, the Secretary shall notify the Comptroller that an arts and entertainment district is established.
(2) The subtraction modification under § 10-207(v) of the Tax - General Article applies to each taxable year beginning after December 31 of the year in which the Secretary provides the notice required by paragraph (1) of this subsection.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gec§ion=4-706&enactments=falseFetched: 10/16/2026