§9–270.

    (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.