Authorizing the Mayor and City Council of Baltimore City or the governing body of a county or municipality to designate, by law, an area within that political subdivision as a tourism zone under certain circumstances; providing that the designation of an area as a tourism zone may not preclude the area from also being designated as an arts and entertainment district; authorizing a county or municipality to exempt from the admissions and amusement tax gross receipts from certain admissions or amusement charges levied in a tourism zone; etc.

Statutes affected:
Text - First - Economic Development - Tourism Zones - Designation and Benefits: 18-401 Tax General, 18-402 Tax General, 18-403 Tax General, 4-104 Tax General, 9-268 Tax General, 9-269 Tax General
Text - Third - Economic Development - Tourism Zones - Designation and Benefits: 18-401 Local Government, 18-402 Local Government, 18-403 Local Government, 4-104 Tax General, 9-268 Tax General, 9-269 Tax General