(a) In this section, "qualifying tourism enterprise" and "tourism zone" have the meanings stated in § 18-401 of the Local Government Article. (b) The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may grant, by law, a property tax credit against the county or municipal corporation property tax imposed on personal property of a qualifying tourism enterprise that is located within a tourism zone. (c) The Mayor and City Council of Baltimore City or the governing body of a county or municipal corporation may provide, by law, for: (1) the amount and duration of the tax credit under this section; (2) additional eligibility criteria for the tax credit under this section; (3) regulations and procedures for the application and uniform processing of requests for the tax credit; and (4) any other provision necessary to carry out the tax credit under this section.
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