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...
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