(a) In a tourism zone: (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) the property tax credits under §§ 9-268 and 9-269 of the Tax - Property Article apply. (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. (c) A political subdivision that establishes a tourism zone shall notify the Comptroller of: (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) the date on which the qualifying tourism enterprise qualified for the exemption; and (3) the date, if any, on which the exemption for the qualifying tourism enterprise expires.
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