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34 South Potomac Street, Suite 100, Hagerstown, MD 21740
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Hagerstown Arts & Entertainment District

 

Hagerstown Arts & Entertainment District

Maryland is one of the first states in the country to develop Arts and Entertainment Districts on a statewide basis as a way to stimulate the economy and improve quality of life. Hagerstown’s Arts and Entertainment District was one of the first designated in the State of Maryland. Hagerstown's Arts & Entertainment District Map

Incentives Offered through the Arts and Entertainment District

 

Real Property Tax Credit


The City and County both agreed to provide a 50% property tax credit for 10 years on the increase in assessment which results from a renovation project to create artist housing or space for Arts and Entertainment enterprises. The tax credit shall apply only to that portion of the building occupied by the qualifying residing artist or arts and entertainment enterprise. The Arts and Entertainment District property tax credit shall not be granted for properties utilizing the Enterprise Zone property tax credit.

Admissions & Amusement Tax Exemption Program


Enterprises dedicated to visual or performing arts located within the Arts and Entertainment District are exempt from the collection of the State of Maryland's Admissions and Amusement Tax. Businesses must qualify for the exemption and notification must be provided to the State of Maryland's Comptroller's Office in order to be eligible.
Enterprises interested in participating in the Admissions & Amusement Tax Exemption Program should register with the Maryland State Comptroller’s Office using the Comptroller of Maryland Combined Registration Application (CRA). Click here for Form CRA.

Income Tax Subtraction Modification Program


Qualified residing artists who live in Maryland and sell artistic work in any of the State's A&E Districts are 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.)

Eligible artists should submit Maryland State Tax Form 502AE when they file their state income tax returns. Additional information on eligibility can be found on the Maryland State Arts Council site here.

ALSO SEE:


The A&E District programs are available as a result of the City's designation as a State of Maryland Arts and Entertainment District through the Maryland Department of Business and Economic Development.

Arts & Entertainment District Programs

Arts & Entertainment Information


Income Tax page 1


Income Tax page 2

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Supported in part by:

The Washington County Arts Council, Inc. is funded by an operating grant from the Maryland State Arts Council, (MSAC), an agency dedicated to cultivating a vibrant cultural community where the arts thrive. An agency of the Department of Business & Economic Development, the MSAC provides financial support and technical assistance to nonprofit organizations, units of government, colleges and universities for arts activities. Funding for the MSAC is also provided by the National Endowment for the Arts, a federal agency, which believes that a great nation deserves great art. Additional funding is also provided by Washington County Government and generous businesses, organizations and individuals.

The Washington County Arts Council is a proud member of County Arts Agencies of Maryland, Maryland Citizens for the Arts and Americans for the Arts.