§18–401.

    (a)    In this subtitle the following words have the meanings indicated.

    (b)    “Qualifying tourism enterprise” means a for–profit or nonprofit entity that conducts business within a tourism zone, subject to the limitations specified by the political subdivision within which the tourism zone is located.

    (c)    “Tourism zone” means a developed zone of public and private uses that is designated by a political subdivision for the development of travel and tourism and located within that political subdivision.