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H.B. 1158
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ROBERT L. EHRLICH, JR., Governor
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House Bill No. 1158
AN ACT concerning
Property Tax Credit - Nonprofit Swim Clubs
FOR the purpose of authorizing the Mayor and City Council of Baltimore City or the
governing body of a county or of a municipal corporation to grant, by law, a tax
credit against the county or municipal corporation property tax imposed on
swim club property used exclusively for certain activities; authorizing the Mayor
and City Council of Baltimore City or the governing body of a county or of a
municipal corporation to provide, by law, for the amount and duration of the tax
credit, additional eligibility criteria, regulations and procedures for the
administration of tax credit requests, and any other provision necessary to carry
out the tax credit; providing for the application of this Act; and generally
relating to local property tax credits for certain nonprofit swim clubs.
BY adding to
Article - Tax - Property
Section 9-243
Annotated Code of Maryland
(2001 Replacement Volume and 2005 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:
Article - Tax - Property
9-243.
(A) THE MAYOR AND CITY COUNCIL OF BALTIMORE CITY OR THE GOVERNING
BODY OF A COUNTY OR OF A MUNICIPAL CORPORATION MAY GRANT, BY LAW, A TAX
CREDIT AGAINST THE COUNTY OR MUNICIPAL CORPORATION PROPERTY TAX
IMPOSED ON A NONPROFIT SWIM CLUB THAT USES ITS FACILITY EXCLUSIVELY TO
PROVIDE A RECREATIONAL OUTLET FOR A LOCAL COMMUNITY.
(B) THE MAYOR AND CITY COUNCIL OF BALTIMORE CITY OR THE GOVERNING
BODY OF A COUNTY OR OF A MUNICIPAL CORPORATION MAY PROVIDE, BY LAW, FOR:
(1) THE AMOUNT AND DURATION OF THE TAX CREDIT UNDER THIS
SECTION; AND
(2) ADDITIONAL ELIGIBILITY CRITERIA FOR THE TAX CREDIT UNDER
THIS SECTION;
(3) REGULATIONS AND PROCEDURES FOR THE ADMINISTRATION OF
REQUESTS FOR THE TAX CREDIT UNDER THIS SECTION; AND
(2) (4) ANY OTHER PROVISION NECESSARY TO CARRY OUT THE TAX
CREDIT UNDER THIS SECTION.
- 3795 -
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