Arts & Entertainment District
An Arts and Entertainment District is a geographically designated area in which a high concentration of arts and entertainment facilities serve as an anchor attraction. The intent of the District is to stimulate neighborhood revitalization, improve the attractiveness and safety of areas, stimulate business activity (particularly in the evenings and on weekends), attract residents and visitors and build the tax base.
The tax incentives available upon the designated Arts and Entertainment District include: an income tax subtraction modification for qualifying residing artists; a property tax credit; and an exemption from the Admissions and Amusement Tax.
Maryland’s Coast is home to two A&E districts with a concentration of cultural venues and arts activities: Berlin and Snow Hill. The program stimulates revitalization and business development, attracts residents and visitors, and builds the tax base.
The designation offers incentives to artists, arts organizations and creative businesses:
- Artist Income Tax Subtraction Modification
- Property Tax Incentives
- Admissions & Amusement Tax Exemption
Strategies supported by the A&E Districts program include:
- Creating accessible and unique arts destinations
- Leveraging the state’s regional identities, natural resources, and heritage
- Facilitating dynamic arts experiences that engage community and attract visitors
- Enabling artists of all disciplines to live, work, and prosper
- Investing in the power of place
Ann Coates, Owner, Bishop’s
Stock, Snow Hill A&E District
Jeffrey Auxer Designs
Blown Glass Gallery & Studio
Artist Income Tax Subtraction Modification
A qualified residing artist who lives in Maryland and sells artistic work in any of the 25 A&E Districts throughout the State is eligible for the income tax subtraction modification on income derived from their in-district sales (for performing artists, this includes income derived from performances in a district; for all “qualified residing artists”, this includes internet sales originating in a district.)
- Qualifying residing artist” means an individual who owns or rents residential real property in the State; conducts a business in any arts and entertainment district; and derives income from the sale or performance within any arts and entertainment
district of an artistic work that the individual wrote, composed, or executed, either alone or with others, in any arts and entertainment district.
- “Artistic work” means original and creative work that is created, written, composed,
or executed in one of these categories: A book or other writing; play or play performance; musical composition or performance; painting or other picture; sculpture; traditional or fine crafts; creation of a film or acting; creation of a dance or dance performance; creation of original jewelry, clothing, or design.
- “Arts and entertainment enterprise” means a for–profit or nonprofit entity dedicated to visual or performing arts.