Local Artist Registry
In 2008, the Salisbury Wicomico Arts Council (SWAC) developed an Artist’s Registry for the region. In support of the Arts & Entertainment District, the registry will also serve as the registry for artists and arts and entertainment enterprises located within the A&E District.
Visit the SWAC website for more information at www.543arts.com
State Marketing of A&E Districts
The State has printed A&E brochures that are available on the Office of Tourism Website (www.visitmaryland.org) and are distributed at all Maryland Welcome Centers.
To assist artists and arts & entertainment enterprises interested in the Salisbury A&E District, the following information is provided from the Maryland Department of Business and Economic Development, Maryland State Arts Council 2008 Arts & Entertainment District Application. This information may change over time. The A&E District Committee will make every effort to maintain the most up-to-date information. However, for the most current information, please visit the Maryland State Arts Council website at www.msac.org.
Artistic Work - means an original and creative work, whether written, composed, or executed within the designated A&E District that falls within one of the following categories:
§ A book or other writing;
§ A play or performance of a play;
§ A musical composition or the performance of a musical composition;
§ A painting or other picture;
§ A sculpture;
§ Traditional or fine crafts;
§ The creation of a film or the acting within a film; or
§ The creation of a dance or the performance of a dance.
§ 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.
Arts and Entertainment Enterprise - means a for-profit or nonprofit entity dedicated to visual or performing arts, excluding adult entertainment.
Qualifying Residing Artist - means an individual who:
Owns or rents residential real property in the county of an 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 wholly or primarily within the district, either solely or with one or more individuals.
The following tax benefits are available to qualifying persons or entities in A&E districts:
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. Tax Forms - from Maryland Taxation website
- 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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