Creative Placemaking

Maryland’s economic development code establishes arts and entertainment districts and a special fund for preservation of cultural arts in the state. Arts and entertainment districts are defined as spaces containing physical and cultural resources that contribute to communities through a variety of uses. It enables political subdivisions to apply for this distinction (§ 4-703) and enables residing artists to be eligible for an income tax subtraction modification, grants a property tax credit, and provides an exemption from an admissions and amusement tax (§ 4-706). Additionally, it sets up a special fund for preservation of cultural arts, aimed at cultural arts organizations (§4-801).