# Division 15. Casino Night Levy Codified through Bill No. CB-018-2026, adopted May 12, 2026, effective July 24, 2026. Source: Municode, Supplement 2026 Update 2. Editorial notes and legislative history omitted. ## Division 15. Casino Night Levy ### Sec. 10-270. Definitions Prince George's County, Md., Code § 10-270 (2026) Unless otherwise provided, for purposes of this Division the definitions contained in Section 5-118.03 of this Code shall apply. ### Sec. 10-271. Casino night levy Prince George's County, Md., Code § 10-271 (2026) There is hereby established and imposed a graduated casino night levy on gross receipts derived during the fiscal year from gaming activities conducted at a casino night by an organization pursuant to Section 5-118.01 of this Code to be expended for general purposes. The levy is imposed as follows: five percent (5%) on the first Ten Thousand Dollars ($10,000.00) or any lesser amount of gross receipts cumulatively derived during the fiscal year; ten percent (10%) on gross receipts in excess of Ten Thousand Dollars ($10,000.00) up to Twenty Thousand Dollars ($20,000.00) cumulatively derived during the fiscal year; and twenty percent (20%) on all gross receipts in excess of Twenty Thousand Dollars ($20,000.00) cumulatively derived during the fiscal year. The levy imposed in this Division is in addition to the fees established pursuant to Section 5-118.04 of this Code. ### Sec. 10-272. Levy remittances; monthly payments; levy collection Prince George's County, Md., Code § 10-272 (2026) (a) A group or organization subject to the levy imposed by this Division shall compute and remit the levy to the Director of Finance on a monthly basis. Monthly payments shall be made on or before the last day of each month for the preceding month after the effective date of this Act. (b) The Department shall notify the Director of Finance of the amount of the levy to be collected for the preceding month. (c) The levy imposed under this Division shall be collected by the Director of Finance. ### Sec. 10-273. Failure to remit levy; interest and penalty Prince George's County, Md., Code § 10-273 (2026) (a) If any group or organization subject to the levy imposed by this Division fails to remit such levy within the time prescribed by Section 10-272, there shall be added to such levy by the Director of Finance interest at the rate of two-thirds (2/3) of one percent (1%) per month or fraction thereof and penalty at the rate of one percent (1%) per month, or fraction thereof until paid. (b) Any group or organization subject to the levy imposed by this Division which fails to remit such levy within the time prescribed by Section 10-272, shall have its permit to conduct a casino night suspended until the Director of Finance receives payment of the amount of the delinquent levy and any interest and/or penalty due. ### Sec. 10-274. Action for collection, payment of levy Prince George's County, Md., Code § 10-274 (2026) The Director shall administer and enforce the violations, fines, and penalties imposed pursuant to Section 10-281 and Section 10-282 of this Division. In addition, the County Attorney shall institute any action deemed necessary to carry out the purposes of this Division. ### Sec. 10-275. Reports Prince George's County, Md., Code § 10-275 (2026) Any group or organization subject to the levy imposed by this Division shall report to the Director upon such forms and set forth such information as the Director may prescribe and require. Reports required pursuant to this Section are in addition to reporting requirements set forth in this Division and in Subtitle 5, Division 2A of this Code. ### Sec. 10-276. Records Prince George's County, Md., Code § 10-276 (2026) (a) Any group or organization subject to the levy imposed by this Division shall keep complete and accurate records in such form and containing such information as the Department and Director of Finance may prescribe and require. (b) The Department and Director of Finance shall have the right to inspect and examine such records at reasonable times, and the records shall be preserved for a period of four (4) years unless the Department and Director of Finance shall require, in writing, that they be kept longer. ### Sec. 10-277. Cessation as an eligible organization; revocation of a casino night permit; levy due Prince George's County, Md., Code § 10-277 (2026) (a) Whenever any group or organization required to pay a casino night levy under this Division shall cease being an eligible organization pursuant to Section 5-118.01 of this Code, any levy payable under this Division to the County shall become due and payable. Such group or organization shall pay the levy due within ten (10) days from the date on which the group or organization ceases being an eligible organization. (b) Whenever the permit of any group or organization required to pay a casino night levy under this Division is revoked pursuant to Section 5-118.10 of this Code, the levy imposed under this Division shall become due and payable. Such group or organization shall pay the levy due within ten (10) days from the date on which the permit of a group or organization is revoked. ### Sec. 10-278. False, fictitious, fraudulent representations Prince George's County, Md., Code § 10-278 (2026) A person may not knowingly make a false, fictitious, or fraudulent representation in a levy submission, record, report, or as part of any other documentation required under this Division or under Subtitle 5, Division 2A of this Code. ### Sec. 10-279. Levy refund; appeal procedure Prince George's County, Md., Code § 10-279 (2026) (a) A group or organization subject to the levy imposed by this Division shall be eligible for a refund of any levy, interest, and penalty paid in excess of the amount due and payable. (b) Any claim for a refund under this Section shall be filed with the Director of Finance within three (3) years from the date of the payment of the levy, interest, or penalty on forms provided by the Director of Finance. The Director of Finance may require such information as deemed reasonably necessary to determine the claim for refund. (c) Any claimant denied a refund in whole or in part under this Section shall be notified in writing of said disallowance and shall be entitled to a hearing before the Director of Finance or the Director's designee upon written request, said hearing to be held within ninety (90) days of such request. (d) Any claimant dissatisfied with the results of a hearing held under Subsection (c) of this Section shall have the right to appeal to the Maryland Tax Court. Said claimant may appeal the final action of the Maryland Tax Court to the courts of this State as provided by law. ### Sec. 10-280. Powers of Department and Director of Finance Prince George's County, Md., Code § 10-280 (2026) (a) In addition to the powers granted to the Department in connection with the levy established and imposed under this Division, the Department is hereby authorized and empowered: (1) To make, adopt, and amend such rules and regulations as the Department may deem necessary to implement the provisions of this Division; and (2) To audit the records of any organization relating to gaming activities at casino nights to ensure compliance with the provisions of this Division. (b) In addition to the powers granted to the Director of Finance in connection with the collection of the levy established and imposed under this Division, the Director of Finance is hereby authorized and empowered: (1) To make, adopt, and amend such rules and regulations as the Director of Finance may deem necessary to fully collect the levy imposed under this Division; (2) To compromise disputed claims in connection with the levy imposed under this Division; (3) To compromise claims in connection with the levy in such cases where the Director of Finance finds that the full amount would be uncollectible; and (4) To refund any levy, interest, and penalties paid by any group or organization subject to the levy imposed by this Division in excess of the amount due and payable. ### Sec. 10-281. Violations; fines Prince George's County, Md., Code § 10-281 (2026) (a) A group or organization that conducts a casino night in violation of the provisions of this Division is subject to the following penalties: (1) For a first violation, a thirty (30) day suspension of the group's or organization's permit to conduct a casino night and a Five Hundred Dollar ($500.00) civil penalty; (2) For a second violation, a six (6) month suspension of the group's or organization's permit to conduct a casino night and a Three Thousand Dollar ($3,000.00) civil penalty; and (3) For a third violation, revocation of the group's or organization's permit to conduct a casino night and a Ten Thousand Dollar ($10,000.00) civil penalty. ### Sec. 10-282. Penalties Prince George's County, Md., Code § 10-282 (2026) (a) A person who violates any provision of this Division is guilty of a misdemeanor and, on conviction, is subject to a fine not exceeding Five Thousand Dollars ($5,000.00) or imprisonment not exceeding three (3) years, or both. (b) Any person who violates a civil penalty imposed pursuant to this Section shall be subject to the issuance of a civil citation pursuant to the provisions of Subtitle 28, Division 3, of this Code and shall pay the County a civil monetary fine in an amount prescribed by Subsection (a) of this Section. (c) Any group or organization whose permit to conduct a casino night is suspended or revoked pursuant to this Section may appeal in the same manner as provided in Section 5-118.10 and Section 5-118.12 of this Code.