An Arts and Entertainment District (as defined by Americans for the Arts) is a “well-recognized, labeled, mixed-use area of the city in which a high concentration of arts and cultural facilities serves as the anchor attraction.” Denton’s Arts and Entertainment District is unique as it reflects the
Town’s own historical and cultural development. The District is located within both the Town’s Central Business District and Historical District.
Maryland is the first state in the country to encourage Arts and Entertainment Districts statewide. Benefits of an Arts and Entertainment District include the following:
Property tax credits for renovations of certain buildings that create live-work space for artists and/or space for arts and entertainment enterprises.
Income tax subtraction for income derived from artistic work sold by “qualified residing artists”
Exemption for the admissions and amusement tax levied by an “arts and entertainment enterprise” or “qualified residing artist” in a district
Financial assistance from the Maryland Economic Development Assistance Fund