City of Baltimore - File #: 13-0242

• File #: 13-0242
• Version: 0
• Name: Arts and Entertainment Districts - Property Tax Credits - Admissions and Amusement Tax Exemptions
• Type: Ordinance
• Status: Enacted
• File created: 6/17/2013
• In control: City Council
• Final action: 11/1/2016
• Enactment #: 16-534
• Title: Arts and Entertainment Districts - Property Tax Credits - Admissions and Amusement Tax Exemptions FOR the purpose of repealing the deadlines by which a qualified person must apply for an arts and entertainment property tax credit or register for an arts and entertainment admissions and amusement tax exemption; conforming certain obsolete statutory references to their current counterparts; providing for a special effective date; and generally relating to tax credits and tax exemptions in Arts and Entertainment Districts.
• Sponsors: James B. Kraft, Carl Stokes, William H. Cole, IV, Bill Henry, Sharon Green Middleton, Mary Pat Clarke, President Young, Helen L. Holton
• Indexes: Admissions and Amusement Tax, Arts and Entertainment Districts, Exemptions, Property Tax Credit, Tax

Date	Ver.	Action By	Action	Result
11/14/2016	0	Mayor	Signed by Mayor
10/24/2016	0	City Council	Approved and Sent to the Mayor
10/20/2016	0	City Council	3rd Reader, for final passage
9/29/2016	0	Taxation, Finance and Economic Development Committee	Recommended Favorably	Pass
9/19/2016	0	Taxation, Finance and Economic Development Committee	Scheduled for a Public Hearing
9/12/2016	0	Taxation, Finance and Economic Development Committee	Scheduled for a Public Hearing
6/20/2013	0	The City Council	Referred for a Report
6/20/2013	0	The City Council	Referred for a Report
6/20/2013	0	The City Council	Referred for a Report
6/20/2013	0	The City Council	Referred for a Report
6/20/2013	0	The City Council	Referred for a Report
6/20/2013	0	The City Council	Referred for a Report
6/17/2013	0	City Council	Introduced
6/17/2013	0	City Council	Assigned

EXPLANATION: CAPITALS indicate matter added to existing law.
[Brackets] indicate matter deleted from existing law.

* WARNING: THIS IS AN UNOFFICIAL, INTRODUCTORY COPY OF THE BILL.
THE OFFICIAL COPY CONSIDERED BY THE CITY COUNCIL IS THE FIRST READER COPY.
INTRODUCTORY*

CITY OF BALTIMORE
COUNCIL BILL

Introduced by: Councilmembers Kraft, Stokes, Cole

A BILL ENTITLED

AN ORDINANCE concerning
title
Arts and Entertainment Districts - Property Tax Credits - Admissions and Amusement Tax Exemptions
FOR the purpose of repealing the deadlines by which a qualified person must apply for an arts and entertainment property tax credit or register for an arts and entertainment admissions and amusement tax exemption; conforming certain obsolete statutory references to their current counterparts; providing for a special effective date; and generally relating to tax credits and tax exemptions in Arts and Entertainment Districts.
body

BY repealing and reordaining, with amendments
Article 28 - Taxes
Section(s) 10-14(a)(2), (3), and (7) and 19-4(a)(2), (3), and (5)
Baltimore City Code
(Edition 2000)

BY repealing
Article 28 - Taxes
Section(s) 10-14(l) and 19-4(f)
Baltimore City Code
(Edition 2000)

SECTION 1. BE IT ORDAINED BY THE MAYOR AND CITY COUNCIL OF BALTIMORE, That the Laws of Baltimore City read as follows:

Baltimore City Code

Article 28. Taxes

Subtitle 10. Credits

§ 10-14. Arts and entertainment districts.

(a) Definitions.


(2) Arts and entertainment district.

“Arts and entertainment district” has the meaning stated in [Article 83A] STATE ECONOMIC DEVELOPMENT ARTICLE, § 4-701 [of the Maryland Code].

(3) Arts and entertainment enterprise.

“Arts and entertainment enterpris...