Md. Code, Local Government § 18-401
Md. Code, Local Government § 18-401
in effect(a) In this subtitle the following words have the meanings indicated.
(b) “Qualifying tourism enterprise” means a for–profit or nonprofit entity that conducts business within a tourism zone, subject to the limitations specified by the political subdivision within which the tourism zone is located.
(c) “Tourism zone” means a developed zone of public and private uses that is designated by a political subdivision for the development of travel and tourism and located within that political subdivision.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=glg§ion=18-401&enactments=falseFetched: 10/17/2026