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Benefits of being a State Designated Arts & Entertainment District-

 

Benefits for artists:

  • Qualified artists receive state and local tax breaks

Benefits for business owners:

  • An entertainment tax credit,

  • Increased awareness of what Historic Stevensville has to offer

Benefits for property owners/developers:

  •  Renovations related to the arts receive tax breaks

Benefits to Stevensville and the county:

  •  A partnership in promotion with the state

 

Specific tax breaks offered:

  • Real Property Tax Credit for the renovation of existing buildings or the construction of new buildings that are capable for use by “qualifying residing artists”.

  • An Income Tax Subtraction Modification for income derived from artistic work sold by “qualifying resident artists”. Artists who qualify do not pay state or local income tax on income derived from artistic work created and sold within the district

  • An exemption from the Admission and Amusement Tax levied on gross receipts from an admissions or amusement charge levied by an “arts and entertainment enterprise” or “qualifying residing artist” in a district.

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Definitions

Qualifying residing Artist

An individual who:

  • Owns or rents residential real property in the county where the arts and entertainment district is located and conducts an arts or entertainment – related business in the arts and entertainment district; and

  • Derives income from the sale or performance within the arts and entertainment district of an artistic work, excluding adult entertainment, that the individual wrote, composed, or executed, either solely or with one or more other individuals.

Arts and Entertainment Enterprise

An A&E Enterprise is a for-profit or nonprofit entity dedicated to the visual or performing arts.

Artistic Work

An artistic work means original and creative work, whether written or composed, or executed, that falls into one of the following categories:

  • Book or other writing

  • Play or the performance of a play

  • Musical composition or performance of a musical composition

  • Painting or other picture

  • Sculpture

  • Traditional or fine crafts

  • Creation of a film or acting in a film

  • Creation of a dance or performance of a dance

  • Artistic Work includes any product generated as a result of any of the categories listed above

  • An artistic work does not include any piece or performance created or executed for industry-oriented or industry-related production, such as a commercial or advertising copy

For more information about tax incentives and forms use the following links:

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SUBTRACTION FOR INCOME DERIVED WITHIN ARTS AND ENTERTAINMENT DISTRICT(S)- MD Form 502AE

MARYLAND STATE ARTS COUNCIL- A&E District Resources

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Historic Stevensville ARTIST REGISTRATION FORM- contact info@stevensvilleartsandentertainment.org.

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