Section 9-244 - Nonprofit swim clubs.
§ 9-244. Nonprofit swim clubs.
(a) In general.- The governing body of a county or of a municipal corporation or the Mayor and City Council of Baltimore City 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) Amount, duration, qualifications and regulations.- The governing body of a county or of a municipal corporation or the Mayor and City Council of Baltimore City 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 administration of requests for the tax credit under this section; and
(4) any other provision necessary to carry out the tax credit under this section.
[2006, ch. 446.]