Admission and Amusement Tax Exemption

At a Glance

Admission and Amusement Tax exemption

Who's Eligible?

Baltimore City residents who meet program requirements

To Get Started

Visit Baltimore City’s Department of Finance online tax credit application system

The Admission and Amusement Tax Exemption is designed to encourage artist activity in designated Arts and Entertainment (A&E) Districts. Baltimore City currently has four Arts and Entertainments (A&E) Districts: Station North, Highlandtown, Bromo Seltzer, and Pennsylvania Avenue. The 100% tax exemption relates to the admission and amusement tax on any gross receipts levied by a qualified residing artist or A&E enterprise. The exemption is for a period of 10 years from the date of registration with the Department of Finance.


This program provides a tax exemption of the admission and amusement tax for qualified applicants.


  • You must be a Baltimore City resident artist or A&E enterprise living and operating in one of the four designated A&E districts.
  • You must have a business that is subject to the admission and amusement tax.


Program Application with Terms & Conditions


Baltimore City Department of Finance
(410) 396-3971

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Have more questions about this or other Baltimore City homeownership incentives? We're here to help! Send us an email or give us a call at (410) 637-3750. A Live Baltimore team member can walk you through your options.
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