The Arts and Entertainment District Program was created by the Maryland General Assembly in 2001 to designate areas throughout the State that would use art and cultural resources to revitalize communities. The districts offer certain tax incentives to attract artists and arts and entertainment enterprises. By concentrating art and cultural resources, the districts can be a catalyst for revitalizing neighborhoods by stimulating business activity on nights and weekends, strengthening the tax base and supplementing educational opportunities. Maryland, through the Department of Business and Economic Development, is the first state in the country to develop Arts and Entertainment Districts on a statewide basis.