Except as provided in Subsection (b) of this Section, the County Council is authorized and empowered to impose a tax at a rate not to exceed 1.4% of the actual consideration paid or to be paid under every instrument of writing conveying title to real property, or any interest therein, in the County, offered for record and recorded in the County. Conveyances to the State, any agency of the State, or any political Subdivision of the State shall not be subject to the tax imposed under this Section.
The term "instrument of writing" shall include deeds, mortgages, deeds of trust, leases, contracts and agreements, but shall not include purchase money mortgages, purchase money deeds of trust, assignments of mortgages or releases.
On any refinancing of property by the original mortgagor or mortgagors, the tax shall apply only to the consideration over and above the amount of the original mortgage or deed of trust.
The County Council may, by ordinance, provide that any instrument of writing for the refinancing of property by the original mortgagor or mortgagors shall not be subject to the tax imposed under this Section.
As to a mortgage or deed of trust on the mortgagor's principal residence recorded after the recordation of a purchase money mortgage or purchase money deed of trust, when more than 12 months has elapsed since the recording of the prior mortgage or deed of trust, the County Council may by ordinance exempt all or any part of the consideration in excess of the amount of the original mortgage or deed of trust.
The Council may not impose a tax on the consideration represented by the assumption of a mortgage or deed of trust on an instrument of writing conveying title to real property between a husband and wife.
The tax authorized under Subsection (a) of this Section does not apply to a mortgage or deed of trust on property that is owned by a religious group if the property is exempt from the property tax under Section 7-204 of the Tax-Property Article of the Annotated Code of Maryland.
Subject to the provisions of subparagraphs (B), (C), and (D) of this paragraph, for a sale of improved residential real property to a Prince George's County classroom teacher who will occupy the residence as a principal residence, the rate of the transfer tax imposed under this section may not exceed 1.0%.
If there are two or more grantees, this paragraph does not apply unless at least one grantee is a Prince George's County classroom teacher.
To qualify for the rate reduction under this paragraph, at least one grantee, other than a comaker or guarantor, must:
Occupy the residence as the grantee's principal residence; and
Be employed as a classroom teacher by the Prince George's County Public School System for a minimum of three (3) years following the purchase of the residential property.
If a classroom teacher who receives the rate reduction under this paragraph does not satisfy the requirements of subparagraph (C) of this paragraph, the classroom teacher shall pay the balance of the transfer tax that would have been payable without the rate reduction.
Subject to the provisions of subparagraphs (B), (C), and (D) of this paragraph, for a sale of improved residential real property to a Prince George's County police officer or deputy sheriff or a municipal police officer who operates in Prince George's County who will occupy the property as a principal residence:
The transfer tax authorized under Subsection (a) of this Section does not apply to the police officer's or deputy sheriff's first purchase of residential real property in Maryland that is located in Prince George's County; and
The rate of the transfer tax authorized under Subsection (a) of this Section may not exceed 1.0% for the police officer's or deputy sheriff's second or subsequent purchase in Prince George's County.
If there are two (2) or more grantees, an exemption or rate reduction under this paragraph applies if at least one (1) grantee is a Prince George's County police officer or deputy sheriff or a municipal police officer who operates in Prince George's County.
To qualify for an exemption or a rate reduction under this paragraph, at least one (1) grantee, other than a co-maker or guarantor, must:
Occupy the residence as the grantee's principal residence; and
Be employed as a police officer or deputy sheriff by Prince George's County or a municipal corporation in Prince George's County for a minimum of three (3) years following the purchase of the residential property.
If a police officer or deputy sheriff who receives an exemption or rate reduction under this paragraph fails to satisfy the requirements of subparagraph (C) of this paragraph, the police officer or deputy sheriff shall pay the balance of the transfer tax that would have been payable without the exemption or rate reduction.
The Council may, by ordinance, provide for deferral or abatement of the tax imposed by this Section on the transfer of property to fulfill the terms of a valid listing agreement between the grantor or grantee and a valid contract entered into by the grantor for the purchase of another property. However, a deferral may not be for more than three hundred sixty-five (365) days, and abatement shall be contingent upon conveyance of all the grantee's interest to a third party within the same three hundred sixty five (365) days. There shall be no deferral or abatement of the tax imposed by this Section on the conveyance of title or interest therein to the third party.
In Prince George's County, if residential real property is intended to be the principal residence of the transferee, the transferee may elect to pay the transfer tax in six (6) equal installments. The first installment shall be paid on the date of transfer, and the remaining installments shall be paid on or before the last day of each succeeding month. If the transfer taxes are paid in installments, there shall be an additional fee established by the Director of Finance which shall be reasonably equivalent to the interest lost and additional administrative cost resulting from the payment of the transfer tax in installments. The Director of Finance shall adopt regulations to implement the provisions of this Section, including regulations establishing the method for calculating the additional fee required. Any deferred tax and additional fee authorized under this Section shall be a lien against the property from the time of recordation of the instrument until the tax and fee have been paid in full, unless the County Council provides an alternative method for securing payment. Any deferred tax under this Subsection involving Federal loans or federally insured or guaranteed loans shall take a secondary lien status where so required by Federal Law. For accounting purposes, Prince George's County may accrue as revenue for the fiscal year in which the transfer occurs all revenues due from the transfer tax on the transfer, regardless of whether all of the revenues will actually be collected in that fiscal year.
Tax revenue collected under this Section exceeding any additional fee for deferred payments authorized under Subsection (d) of this Section shall be used only for funding of public education within the Instructional Salaries, Instructional Materials and Related Costs, Special Education, and Fixed Charges budget categories in the County.
The governing body of the County may provide by law that instruments of writing recorded as a result of the transfer of real property from the County or the Housing Authority to organizations certified pursuant to the County's Opportunity Housing Program and financing for the development of such projects are exempt from the tax authorized under Subsection (a) of this Section.
A tax is imposed at the rate of one and four-tenths percent (1.4%) of actual consideration paid or to be paid under every instrument of writing conveying title to real property, or any interest therein, in the County, offered for record and recorded in the County.
Conveyances to the State or any agency thereof or any political subdivision of the State shall not be subject to the tax imposed by this Section.
In the case of a lease for a term of years, not perpetually renewable, the tax provided for in this Section shall be computed and be based upon the capitalization at ten percent (10%) of the average annual rent over the entire term of the lease, including any renewable term, plus the actual consideration other than rent paid or to be paid. Where the average annual rental cannot be determined or accurately estimated from the terms contained in the lease for payment thereof, the tax shall be based upon eighty percent (80%) of the assessed value of the property described in the lease.
The Director of Finance is designated the collecting officer in the County to collect the tax imposed by this Section.
For the purposes of this Section, instrument of writing shall include deeds, mortgages, deeds of trust, leases, contracts and agreements, but shall not include purchase money mortgages, purchase money deeds of trust, assignments of mortgages, or releases. Upon any refinancing of property by the original mortgagor or mortgagors, the tax shall apply only to the consideration over and above the amount of the original mortgage or deed of trust. Any mortgage or deed of trust on a mortgagor's principal residence recorded after the recordation of a purchase money mortgage or purchase money deed of trust, where more than twelve months has elapsed since the recording of the prior mortgage or deed of trust, shall be exempt from the tax imposed by this Section.
For purposes of this Section, "purchase money mortgage" or "purchase money deed of trust" means a mortgage or deed of trust that:
Is given by the transferee of real property with respect to the property purchased;
Is delivered as part of the same transaction as the instrument of writing that transfers the property purchased and that is subject to the County transfer tax;
Recites on its face that it secures, in whole or in part, the purchase money for the property or otherwise recites on its face that it is a purchase money mortgage or purchase money deed of trust;
Is fully executed within 30 days of the date that the instrument of writing transferring the property is fully executed; and
Is recorded no later than 30 days after the date that the instrument of writing transferring the property is duly recorded.
For the purposes of this Section, the date that an instrument is fully executed is the later of:
The date of the last acknowledgment; or
The date on the instrument of writing.
Taxes imposed by this Section shall be deferred or abated for not more than one hundred and eighty (180) days on the transfer of property to fulfill the terms of a valid listing agreement, subject to the following requirements and conditions:
The party offering for record an instrument in writing transferring title as part of such listing agreement shall certify, in writing on said instrument, that the transfer of property is to fulfill the terms of a valid listing agreement between the grantor and grantee; that a valid contract has been entered into by the grantor for the purchase of another property; and that it is the intent to transfer all interest in such property to a third party within the same one hundred and eighty (180) days.
There shall be no deferral or abatement of the tax imposed by this Section upon the conveyance of title or interest to a third party.
Failure to offer for record an instrument in writing transferring title to the third party within the same one hundred and eighty (180) days shall result in a lien being placed on such property for the taxes otherwise required by this Section.
The party offering for record an instrument in writing transferring title to real property, or an interest therein, in the County shall pay the tax imposed to the Director of Finance. Upon such payment, the Director shall enter a notation of the payment upon the instrument of writing conveying title.
In the case of deeds conveying property lying partly within and partly without the County, the tax shall apply only to such proportion of the consideration paid or to be paid as the value of the property within this County bears to the value of the whole property conveyed.
Upon deeds of trust or mortgages conveying property lying partly within and partly without the County, the tax shall apply only to such proportion of the debt secured as the value of the property within the County bears to the value of the whole property conveyed.
No person shall offer for record an instrument of writing conveying title to any property, or any interest thereon, subject to the tax imposed by Section 10-188 without having paid the tax. No person shall misrepresent the amount of the actual consideration in such transaction.
The transfer tax imposed by Section 10-188 on the conveyance of a single-family residential dwelling may be deemed paid for purposes of Sections 10-189 and 10-191(a) upon payment by personal note in such form, terms, and amount as may be acceptable to the Director of Finance. In any event, the Director of Finance shall be required to accept a note which is not due in less than ninety (90) days.
The recordation tax imposed by Title 12, Tax-Property Article, Annotated Code of Maryland, on written instruments, shall be at the rate of Two Dollars and Seventy-Five Cents ($2.75) for each Five Hundred Dollars ($500.00) on all instruments of writing subject to the tax.
Pursuant to the authority of Section 12-108(a)(2), Tax-Property Article, Annotated Code of Maryland, the tax is levied on all instruments of writing that secure the repayment of any indebtedness funded in any part, directly or indirectly, from the proceeds of bonds issued under Title 5, Article 83A, Annotated Code of Maryland, relating to industrial buildings for counties and municipalities.
The tax imposed shall be paid to and collected by the Director of the Office of Finance of Prince George's County. Recordation taxes collected under the provisions of Subsection (b) shall be paid into the "Bus Service Fund," created and operated pursuant to the requirements of Section 10-255.01.
The governing body of Prince George's County, by resolution, shall impose a school facilities surcharge on new residential construction for which a building permit is issued on or after July 1, 2003.
Except as provided under subparagraph (B) of this paragraph, the County Council may impose a school facilities surcharge on new residential construction for which a building permit is issued on or after July 1, 2003, by a municipal corporation in Prince George's County with zoning authority and the authority to issue building permits.
The County Council may not impose a school facilities surcharge on new residential construction for which a building permit is issued by a municipal corporation if Prince George's County has collected a surcharge on issuance of a County permit for the same new residential construction.
(A) For Fiscal Year 2004, a school facilities surcharge imposed on a single-family detached dwelling, townhouse, or dwelling unit for any other building containing more than a single dwelling unit shall be in the amount of:
Except as provided in items (ii) and (iii) of this subparagraph, Twelve Thousand Dollars ($12,000);
Seven Thousand Dollars ($7,000) if the building is located between Interstate Highway 495 and the District of Columbia; and
Seven Thousand Dollars ($7,000) if the building is included within a Basic Plan or Conceptual Site Plan that abuts an existing or planned mass transit rail station site operated by the Washington Metropolitan Area Transit Authority or by the Maryland Transit Administration.
For Fiscal Year 2005 and each succeeding fiscal year, the facilities surcharge established in subparagraph (A) of this paragraph shall be adjusted for inflation in accordance with the Consumer Price Index for all urban consumers published by the United States Department of Labor, for the fiscal year preceding the year for which the amount is being calculated.
The school facilities surcharge does not apply to a mixed retirement development or elderly housing.
The school facilities surcharge does not apply to a single-family detached dwelling that is to be built or subcontracted by an individual owner in a minor subdivision and that is intended to be used as the owner's personal residence.
The school facilities surcharge does not apply to multi-family housing:
Designated as student housing that that is located in the area within the campus of Capitol Technology University located adjacent to and east of Springfield Road in Parcels 1 and 2 in the subdivision of land known as "Parcels 1 and 2, Capitol Institute of Technology", as per plat recorded in Plat Book NLP 115 at Plat 31 among the Land Records of Prince George's County, Maryland;
Designated as student housing by Bowie State University and the governing body of Prince George's County that is located within 1 mile of Bowie State University.
Subject to subsubparagraph (ii) of this subparagraph, the school facilities surcharge does not apply to multi-family housing that is located in the City of College Park and designated as graduate student housing by the City of College Park.
The County Council may, by Resolution, reverse a designation by the City of College Park of multi-family housing as graduate student housing within 60 days of the designation.
If the housing is converted from student housing or graduate student housing to multi-family housing for the general population, the owner of the property shall pay, at the time of the conversion, the school facilities surcharge in accordance with the laws at the time of the conversion.
To promote the goals of the University District Vision 2020, as that vision or plan may be amended from time to time, on recommendation of the City of College Park, the governing body of Prince George's County, by Resolution, may exempt some or all of the school facilities surcharge for undergraduate student housing build west of U.S. Route 1, North of Knox Road and south of Metzerott Road.
The school facilities surcharge does not apply to a single-family dwelling unit that is to be built or subcontracted by an individual owner to replace on the same lot a previously existing single-family dwelling unit that was destroyed by fire, explosion, or a natural disaster if the single-family dwelling unit is:
Similar to the previously existing single-family dwelling unit; and
Owned and occupied by the same individual who owned and occupied the previously existing single-family dwelling unit.
The school facilities surcharge does not apply to a single-family attached dwelling unit if the single-family dwelling unit is:
Located in a residential revitalization project;
Located in Transportation Service Area 1 as defined in the Prince George's County General Plan;
Located in a Transforming Neighborhoods Initiative (TNI) Area;
Located on the same property as previously existing multi-family dwelling units;
Developed at a lower density than the previously existing multi-family dwelling units;
Offered for sale only on a fee simple basis; and
Located on a property that is less than 6 acres in size.
The School Facilities surcharge under this section shall be reduced by 50% for multi-family housing projects, with a building permit issued on or after April 1, 2019, constructed:
Within an approved Transit District Overlay Zone; or
Where there is no approved Transit District Overlay Zone, within one-quarter mile of a Metro Station or a MARC Station.
The school facilities surcharge under this section does not apply to a dwelling unit that is a studio apartment or an efficiency apartment if the dwelling unit is located:
Within the Regional Transit Districts and Local Centers (Growth Policy Areas), as defined in the Approved Prince George's County General Plan (Plan 2035), including the area of the approved 2010 Central US 1 Corridor Approved Sector Plan and Sectional Map Amendment;
Within an Approved Transit District Overlay Zone; or
Where there is no approved Transit District Overlay Zone, within one-quarter mile of a Metro Station or a MARC Station.
The governing body of Prince George's County may reduce the school facilities surcharge by a percentage not exceeding 50% for dwelling units in multi-family housing constructed where there is no approved Transit District Overlay Zone, within one-quarter mile of a Purple Line Station.
The school facilities surcharge shall be paid by the seller at the time a building permit is issued for the dwelling unit. The school facilities surcharge may not be construed to be a settlement cost.
Payment of the school facilities surcharge does not eliminate any authority to apply any test concerning the adequacy of school facilities under the County's adequate public facility ordinance.
Revenue collected under the school facilities surcharge shall be deposited in a separate account and may only be used to pay for:
Additional or expanded public school facilities such as renovations to existing school buildings or other systemic changes; or
Debt service on bonds issued for additional or expanded public school facilities or new school construction.
Revenue collected under the school facilities surcharge is intended to supplement funding for public school facilities and may not supplant other County or State funding for school construction.
The County Executive of Prince George's County shall prepare an annual report on the school facilities surcharge on or before October 31 of each year for the County Council of Prince George's County, the Prince George's County Senate Delegation, and the Prince George's County House Delegation, to include:
A detailed description of how fees were expended; and
The amount of fees collected.
This Section does not apply to any property located in an infrastructure finance district approved before January 1, 2000.
| Construction |
Fee |
| Buildings located between Interstate Highway 495 and the District of Columbia and buildings included within a basic plan or conceptual site plan that abuts an existing or planned mass transit rail station site operated by the Washington Metropolitan Area Transit Authority |
$7,870 |
| All other buildings |
$13,493 |
| Construction |
Fee |
| Buildings located between Interstate Highway 495 and the District of Columbia and buildings included within a basic plan or conceptual site plan that abuts an existing or planned mass transit rail station site operated by the Washington Metropolitan Area Transit Authority |
$8,177 |
| All other buildings |
$14,019 |
| Construction |
Fee |
| Buildings located between Interstate Highway 495 and the District of Columbia and buildings included within a basic plan or conceptual site plan that abuts an existing or planned mass transit rail station site operated by the Washington Metropolitan Area Transit Authority |
$8,120 |
| All other buildings |
$13,921 |
| Construction |
Fee |
| Buildings located between Interstate Highway 495 and the District of Columbia and buildings included within a basic plan or conceptual site plan that abuts an existing or planned mass transit rail station site operated by the Washington Metropolitan Area Transit Authority |
$8,299 |
| All other buildings |
$14,227 |
| Construction |
Fee |
| Buildings located between Interstate Highway 495 and the District of Columbia and buildings included within a basic plan or conceptual site plan that abuts an existing or planned mass transit rail station site operated by the Washington Metropolitan Area Transit Authority |
$8,565 |
| All other buildings |
$14,682 |
| Construction |
Fee |
| Buildings located between Interstate Highway 495 and the District of Columbia and buildings included within a basic plan or conceptual site plan that abuts an existing or planned mass transit rail station site operated by the Washington Metropolitan Area Transit Authority |
$8,762 |
| All other buildings |
$15,020 |
| Construction |
Fee |
| Buildings located between Interstate Highway 495 and the District of Columbia and buildings included within a basic plan or conceptual site plan that abuts an existing or planned mass transit rail station site operated by the Washington Metropolitan Area Transit Authority |
$8,858 |
| All other buildings |
$15,185 |
| Construction |
Fee |
| Buildings located between Interstate Highway 495 and the District of Columbia and buildings included within a basic plan or conceptual site plan that abuts an existing or planned mass transit rail station site operated by the Washington Metropolitan Area Transit Authority |
$9,035 |
| All other buildings |
$15,489 |
| Construction |
Fee |
| Buildings located between Interstate Highway 495 and the District of Columbia and buildings included within a basic plan or conceptual site plan that abuts an existing or planned mass transit rail station site operated by the Washington Metropolitan Area Transit Authority |
$9,017 |
| All other buildings |
$15,458 |
| Construction |
Fee |
| Buildings located between Interstate Highway 495 and the District of Columbia and buildings included within a basic plan or conceptual site plan that abuts an existing or planned mass transit rail station site operated by the Washington Metropolitan Area Transit Authority |
$9,116 |
| All other buildings |
$15,628 |
| Construction |
Fee |
| Buildings located between Interstate Highway 495 and the District of Columbia and buildings included within a basic plan or conceptual site plan that abuts an existing or planned mass transit rail station site operated by the Washington Metropolitan Area Transit Authority |
$9,317 |
| All other buildings |
$15,972 |
| Construction |
Fee |
| Buildings located between Interstate Highway 495 and the District of Columbia and buildings included within a basic plan or conceptual site plan that abuts an existing or planned mass transit rail station site operated by the Washington Metropolitan Area Transit Authority |
$9,550 |
| All other buildings |
$16,371 |
| Construction |
Fee |
| Buildings located between Interstate Highway 495 and the District of Columbia and buildings included within a basic plan or conceptual site plan that abuts an existing or planned mass transit rail station site operated by the Washington Metropolitan Area Transit Authority |
$9,741 |
| All other buildings |
$16,698 |
| Construction |
Fee |
| Buildings located between Interstate Highway 495 and the District of Columbia and buildings included within a basic plan or conceptual site plan that abuts an existing or planned mass transit rail station site operated by the Washington Metropolitan Area Transit Authority |
$9,770 |
| All other buildings |
$16,748 |
| Construction |
Fee |
| Buildings located between Interstate Highway 495 and the District of Columbia and buildings included within a basic plan or conceptual site plan that abuts an existing or planned mass transit rail station site operated by the Washington Metropolitan Area Transit Authority |
$10,180 |
| All other buildings |
$17,451 |
| Construction |
Fee |
| Buildings located between Interstate Highway 495 and the District of Columbia and buildings included within a basic plan or conceptual site plan that abuts an existing or planned mass transit rail station site operated by the Washington Metropolitan Area Transit Authority |
$11,020 |
| All other buildings |
$18,900 |
| Construction |
Fee |
| Buildings located between Interstate Highway 495 and the District of Columbia and buildings included within a basic plan or conceptual site plan that abuts an existing or planned mass transit rail station site operated by the Washington Metropolitan Area Transit Authority |
$11,560 |
| All other buildings |
$19,826 |
| Construction |
Fee |
| Buildings located between Interstate Highway 495 and the District of Columbia and buildings included within a basic plan or conceptual site plan that abuts an existing or planned mass transit rail station site operated by the Washington Metropolitan Area Transit Authority |
$11,950 |
| All other buildings |
$20,500 |
| Construction |
Fee |
| Buildings located between Interstate Highway 495 and the District of Columbia and buildings included within a basic plan or conceptual site plan that abuts an existing or planned mass transit rail station site operated by the Washington Metropolitan Area Transit Authority |
$12,220 |
| All other buildings |
$20,972 |
[(1) The school facilities surcharge under this section shall be reduced by 50% for multifamily housing constructed:
(A) within an approved transit district overlay zone as designated prior to January 1, 2018;
(B) where there is no approved transit district overlay zone as designated prior to January 1, 2018, within one-quarter mile of a metro station; or
(C) within the Bowie State MARC Local Center designated boundary.
(2) The school facilities surcharge under this section does not apply to a dwelling unit that is a studio apartment or efficiency apartment if the dwelling unit is located:
(A) within an approved transit district overlay zone as designated prior to January 1, 2018; or
(B) where there is no approved transit district overlay zone as designated prior to January 1, 2018, within one-quarter mile of a metro station.]
1. Review and make recommendations on whether the level of funding the county receives from the school facilities surcharge and the public safety surcharge is sufficient to meet the needs of the county; and
2. On or before December 31, 2021, report its findings to the members of the Prince George's County Delegation to the General Assembly, in accordance with section 2-1257 of the State Government Article.
As used in this Subdivision, the following terms shall have the following meaning:
Director shall mean the Director of Finance or the Director's designee.
Line means a connection to the local telephone exchange through a unique telephone number.
Mobile Telecommunications Sourcing Act means the Federal Mobile Telecommunications Sourcing Act, 4 U.S.C. §§ 116 through 126.
User shall mean any person who purchases or acquires for use telecommunications service subject to the tax imposed under this Subdivision.
Vendor shall mean any person who owns a telephone line for the reception, transmission or communication of message by telephone, or leases, licenses, or sells telephonic communication in the county.
Centrex access lines including centrex local exchange access lines or trunk lines.
Access or trunk lines including each residence, business or PBX local exchange access lines or trunk lines.
Voice over internet protocol (VOIP) service.
Wireless telephone lines.
Wireless Telephone means any equipment or instrument that transmits:
Cellular telephone service;
Prepaid wireless line service;
Personal communication service; or
Any other commercial mobile radio service as defined by the Federal Communications Commission (FCC).
The rates of the telecommunications tax are:
$3.50 a month on each residence, business or PBX local exchange access line or trunk;
$3.50 a month on each wireless telephone line; and
$3.50 a month on each centrex local exchange access line or trunk line.
$3.50 applied one time upon the purchase of a prepaid wireless line service.
For customer bills to which the amendment made by the Mobile Telecommunications Sourcing Act applies, the tax imposed under Section 10-192.03 shall apply to mobile telecommunications services to the fullest extent authorized under Section 117(b) of the Mobile Telecommunications Sourcing Act.
Must pay a tax on the following services furnished to customers with a billing address or fixed service address in the county.
A tax imposed under Section 10-192.03 does not apply to:
Telecommunications services provided to a person to whom a sale of tangible personal property or a taxable service is exempt under Section 11-204 or Section 11-220 of the Tax-General Article; or
A prepaid telephone calling arrangement that is a taxable service under Title 11 of the Tax-General Article.
Telephone lifeline service provided under § 8-201 of the Public Utilities Article.
The tax shall be itemized on each bill for telecommunications service in Prince George's County.
Each vendor providing telecommunications service in Prince George's County shall collect the tax on behalf of the County and remit the tax to the County.
Each vendor shall have the same rights against the user for the collection of this tax as for the collection of the telecommunications service bill.
To compensate for the cost of collecting and remitting the tax on telecommunications service in Prince George's County, each vendor may retain one-half of one percent (.5%) of the collections remitted to the County in accordance with Section 10-192.06.
Each vendor shall pay the tax and shall report upon such forms and set forth such information as the Director of Finance may prescribe. The report and payment of the tax shall be made on or before the fifteenth day of each month, covering the preceding calendar month.
Any vendor who fails or refuses to remit to the Director the taxes imposed under this Subdivision shall be liable for the taxes due.
Whenever a vendor fails or refuses to remit the taxes due or to make proper return to the Director of Finance, within the time and in the amount specified, the vendor shall be assessed the amount of taxes due, plus interest on the amount of tax due at the rate of one percent (1%) per month or fraction thereof and penalty on the amount of tax due at five percent (5%) per month or fraction thereof until paid, not to exceed a total of twenty-five percent (25%) of the amount of taxes due. The interest and penalty is collected as part of the tax.
Whenever any vendor stops doing business or otherwise disposes of the business, any tax payable to the County is immediately due and payable and the vendor must within ten (10) business days make a report and pay any tax due.
Except as provided in Section 10-192.06(d) and Section 10-192.06(e), proceeds of the tax imposed under Section 10-193.03 shall be used as follows:
90% for operating expenditures of the Prince George's County school system.
The remainder for cash payments for capital expenditures for school renovations projects approved by the Prince George's County Board of Education and Prince George's County or payment of debt service on bonds issued by the governing body of Prince George's County for school renovation projects approved by the Prince Georges County Board of Education and Prince George's County.
The proceeds provided under Section 10-192.03 for operating expenditures of the Prince George's County school system may be used to meet the County's funding requirements under § 5-235(a) of the Education Article.
Every vendor shall keep all invoices and other pertinent records and documents as are necessary to determine the amount of taxes due or otherwise comply with the provisions of this Subdivision. Vendors shall maintain said records for a minimum of three (3) years after the close of the calendar year. Such records and other documents of vendors shall be open at all times during regular business hours for inspection or examination by the Director or other duly authorized representatives, agents, or employees of the County.
When any vendor fails to keep records or data from which the tax imposed under Section 10-192.03 may be accurately computed, the Director may make use of any reasonable alternative for determining the amount of tax due and owing based on the estimates of the amount of telecommunications service provided. Such determinations by the Director shall be presumed valid.
a) In addition to the interest and penalty prescribed in Section 10-192.06(h), any vendor willfully failing to remit to the Director the taxes actually collected under this Subdivision, shall be guilty of a misdemeanor punishable in accordance with Section 1-123 of the Code.
In addition to the powers granted to the Director in connection with the administration of the collection of the tax imposed under Section 10-192.03, the Director is hereby authorized and empowered:
To make, adopt, and amend such rules and regulations as the Director may deem necessary or proper to fully provide for the collection of the tax imposed under Section 10-192.03 and to fully implement exemptions from such tax;
To audit the records of any vendor to assure compliance with the provisions of this Subdivision;
To compromise disputed claims in connection with the tax imposed under Section 10-192.03;
To delegate any of the Director's powers, duties, and functions in connection with the administration of the collection of the tax imposed under Subdivision as deemed necessary; and
To extend for good cause shown, the time required of vendors for filing any return required to be filed under this Subdivision, for such period of time as the Director may deem reasonable.
The governing body of Prince George's County, by Resolution, may impose a public safety and behavioral health surcharge on new residential construction for which a building permit is issued by the County unless a preliminary plan for the residential development was approved on or before July 1, 2005.
Except as provided in paragraph (3) of this Subsection, a public safety and behavioral health surcharge imposed on a single-family detached dwelling, town house, or dwelling unit for any other building containing more than a single dwelling unit shall be in the amount of:
Six Thousand Dollars ($6,000); or
Two Thousand Dollars ($2,000) for construction in:
Transportation Service Area 1, as defined by the Maryland-National Capital Park and Planning Commission in the Prince George's County Approved General Plan; and
An area included in a basic plan or conceptual site plan that abuts an existing or planned mass transit rail station site operated by the Washington Metropolitan Area Transit Authority and complies with the requirements of any sector plan, or master plan approved by the Prince George's County District Council.
The public safety and behavioral health surcharge does not apply to a single-family detached dwelling that is to be built or subcontracted by an individual owner in a minor subdivision and that is intended to be used as the owner's personal residence.
The governing body of Prince George's County may waive any surcharge imposed under Subsection (b)(1)(B) of this Section.
The public safety and behavioral health surcharge shall be paid by the seller at the time a building permit is issued for the dwelling unit. The public safety surcharge may not be construed to be a settlement cost.
(A) Subject to subparagraph (B) of this paragraph, payment of the public safety and behavioral health surcharge requires that any test concerning the adequacy of the County's police facilities under the County's adequate public facility ordinance shall be based on the County police response time applied:
In the vicinity of the property that is the subject of a Preliminary Subdivision Plan application; and
In areas that are within reasonable proximity of the property.
If the property that is the subject of a Preliminary Subdivision Plan application is located in the Rural and Agricultural Areas as defined by the Prince George's County Approved General Plan, payment of the public safety surcharge requires that any test concerning the adequacy of the County's police facilities be based on response times from within the Rural and Agricultural Areas.
Payment of the public facilities surcharge requires that any test concerning the adequacy of the County's fire and emergency medical services:
Be based solely on a response time for the first due station in the vicinity of the property that is the subject of a Preliminary Subdivision Plan; and
May not require less than seven (7) minutes travel time as determined by the County Fire Chief.
Subject to paragraphs (2) and (3) of this Subsection, revenue collected under the public safety and behavioral health surcharge shall be distributed by the governing body of Prince George's County to police, fire, emergency medical services, and behavioral health programs in the County.
At least twenty five percent (25%) of the revenue collected from a surcharge imposed on construction that is located in a municipal corporation that maintains a police department shall be distributed to that municipal corporation's police department.
The revenue collected from a surcharge imposed on construction that is located in the City of Laurel shall be distributed as follows:
Fifty percent (50%) to Prince George's County fire and rescue services; and
Fifty percent (50%) to the Laurel police department for the construction or rehabilitation of public safety facilities or the purchase of equipment or communications devices used in connection with law enforcement.
Revenue collected under this Section may be used only for:
The construction or rehabilitation of public safety facilities;
The purchase of equipment or communications devices used in connection with law enforcement, fire fighting, or emergency services activities, including protective body armor, surveillance devices, weapons, ladder trucks, ambulances, police cruisers, and rescue vehicles;
The operation of behavioral health programs offered by the County; or
The construction or rehabilitation of behavioral health program facilities in the County.
Revenue collected under the public safety and behavioral health surcharge is intended to supplement funding for public safety facilities and equipment and may not supplant other County or State funding for public safety facilities and equipment.
The County Executive of Prince George's County shall prepare an annual report on the public safety and behavioral health surcharge on or before October 31 of each year for the County Council of Prince George's County, the Prince George's County Senate Delegation, and the Prince George's County House Delegation, to include:
A detailed description of how the fees were expended; and
The amount of fees collected.
| Construction |
Fee |
| Developed Tier construction |
$2,124 |
| All other buildings |
$6,371 |
| Construction |
Fee |
| Developed Tier construction |
$2,207 |
| All other buildings |
$6,619 |
| Construction |
Fee |
| Developed Tier construction |
$2,192 |
| All other buildings |
$6,573 |
| Construction |
Fee |
| Developed Tier construction |
$2,240 |
| All other buildings |
$6,718 |
| Construction |
Fee |
| Developed Tier construction |
$2,312 |
| All other buildings |
$6,933 |
| Construction |
Fee |
| Developed Tier construction |
$2,365 |
| All other buildings |
$7,092 |
| Construction |
Fee |
| Developed Tier construction |
$2,391 |
| All other buildings |
$7,170 |
| Construction |
Fee |
| Developed Tier construction |
$2,439 |
| All other buildings |
$7,314 |
| Construction |
Fee |
| Developed Tier construction |
$2,434 |
| All other buildings |
$7,299 |
| Construction |
Fee |
| Developed Tier construction |
$2,461 |
| All other buildings |
$7,379 |
| Construction |
Fee |
| Developed Tier construction |
$2,515 |
| All other buildings |
$7,541 |
| Construction |
Fee |
| Developed Tier construction |
$2,578 |
| All other buildings |
$7,730 |
| Construction |
Fee |
| Developed Tier construction |
$2,630 |
| All other buildings |
$7,885 |
| Construction |
Fee |
| Developed Tier construction |
$2,638 |
| All other buildings |
$7,909 |
| Construction |
Fee |
| Developed Tier construction |
$2,749 |
| All other buildings |
$8,241 |
| Construction |
Fee |
| Developed Tier construction |
$2,977 |
| All other buildings |
$8,925 |
| Construction |
Fee |
| Developed Tier construction |
$3,123 |
| All other buildings |
$9,362 |
| Construction |
Fee |
| Developed Tier construction |
$3,229 |
| All other buildings |
$9,680 |
| Construction |
Fee |
| Developed Tier construction |
$3,303 |
| All other buildings |
$9,903 |
In this section the following words have the meanings indicated:
Dwelling has the meaning stated in Section 9-105, Tax - Property Article, Annotated Code of Maryland.
Public safety officer means:
a firefighter, an emergency medical technician, a correctional officer, a police officer, public safety dispatcher, or a deputy sheriff employed full-time by a public safety agency of Prince George's County Government; or
a volunteer firefighter or volunteer emergency medical technician for the Prince George's County Fire/EMS Department who is eligible under the length of service award program.
a public safety officer employed full-time, predominantly, in Prince George's County by a bi-county agency, which includes Maryland-National Capital Park and Planning Commission (MNCPPC).
The annual property tax credit is authorized by Section 9-260 of the Tax - Property Article, Annotated Code of Maryland.
The amount of the annual property tax credit under this Section shall not exceed $2,500.00 against the annual county property tax imposed on a dwelling located in Prince George's County, Maryland that is owned by a public safety officer provided that:
the dwelling is the domicile or primary residence of the public safety officer and that public safety officer currently and continually lives in said dwelling; and
the tax credit does not exceed the amount of county property tax imposed on the dwelling, in which case, the credit shall equal the amount of the county property tax.
Application for the tax credit established herein shall be made under oath on an application provided by the Director of Finance no later than October 1 of the fiscal year in which the credit is being sought. The application shall provide a legal description of the property and such other information or documentation as the Director may require in order to determine whether the applicant can qualify for the tax credit.
The public safety officer shall remain eligible for the annual property tax credit under this Section provided they continue to remain employed full-time as a public safety officer in Prince George's County, Maryland and that public safety officer currently and continually lives in said dwelling.
The credit is applicable for fiscal years July 1, 2024 and thereafter.
The Director of Finance shall provide an annual report to the County Council on or before December 31st of each year for the previous fiscal year on the property tax credit for the dwellings that are the domicile or primary residence of the public safety officers located in Prince George's County, Maryland and are owned by the public safety officers, to include:
the number of applications received; and
the number of applications denied; and
the number of tax credits approved; and
the location by Councilmanic district of the number of applications received, denied and the amount of tax credit approved.