1. (a) In a tourism zone:

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

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

   1. (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. (2) the date on which the qualifying tourism enterprise qualified for the exemption; and
   3. (3) the date, if any, on which the exemption for the qualifying tourism enterprise expires.

Added by Acts 2024, c. 239, § 1, eff. June 1, 2024; Acts 2024, c. 240, § 1, eff. June 1, 2024.