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<subtitle article="gbr" title_number="17" subtitle_number="3" title_name="Miscellaneous State Business Licenses" subtitle_name="General Business Licensing Provisions">
  <section article="gbr" article_name="Business Regulation" number="17-301" title_number="17" title_name="Miscellaneous State Business Licenses" subtitle_number="3" subtitle_name="General Business Licensing Provisions">
    <text>In this subtitle, “license” has the meaning stated in §§ 17–101 and 17–201 of this title.</text>
  </section>
  <section article="gbr" article_name="Business Regulation" number="17-302" title_number="17" title_name="Miscellaneous State Business Licenses" subtitle_number="3" subtitle_name="General Business Licensing Provisions">
    <level label="a">
      <level label="1">
        <text>Subject to paragraph (2) of this subsection and except as otherwise provided in this title, an applicant for a new license under this title shall submit to the clerk:</text>
        <level label="i">
          <text>an application that the clerk provides; and</text>
        </level>
        <level label="ii">
          <text>payment of the appropriate license fee required by this title.</text>
        </level>
      </level>
      <level label="2">
        <text>If an applicant is applying for a new trader’s license in a county or municipality that has not selected a uniform license fee under § 17–1806 of this title, the applicant shall submit to the clerk a certification by the State Department of Assessments and Taxation, or other certification acceptable to the clerk, of the value of the stock–in–trade reported as inventory on the Business Personal Property Tax Return in each county where the business is located for the appropriate valuation year.</text>
      </level>
    </level>
    <level label="b">
      <level label="1">
        <text>Subject to paragraph (2) of this subsection and except as otherwise provided in this title, a licensee applying for renewal of a license shall submit to the clerk, electronically or otherwise:</text>
        <level label="i">
          <text>a certification by the county treasurer under subsection (c) of this section that there are no unpaid taxes due to the State or county on the fixtures or stock–in–trade; and</text>
        </level>
        <level label="ii">
          <text>payment of the appropriate license fee required by this title.</text>
        </level>
      </level>
      <level label="2">
        <text>If a licensee is applying to renew a trader’s license under this title, the licensee shall submit to the clerk a certification by the State Department of Assessments and Taxation, or other certification acceptable to the clerk, of the value of the fixtures and stock–in–trade reported as inventory on the Business Personal Property Tax Return in each county where the business is located for the applicant’s business for the appropriate valuation year.</text>
      </level>
    </level>
    <level label="c">
      <level label="1">
        <text>In this subsection, “county treasurer” includes the Director of Finance or other chief fiscal officer of a county that does not have a county treasurer.</text>
      </level>
      <level label="2">
        <text>This subsection does not apply to a domestic corporation that has shares subject to taxation under State law.</text>
      </level>
      <level label="3">
        <text>Except as otherwise provided in this title, a licensee applying for renewal of a license shall submit to the clerk, electronically or otherwise:</text>
        <level label="i">
          <text>a certification by the county treasurer of that county, if applicable, that there are no unpaid taxes due to the county on the fixtures or stock–in–trade;</text>
        </level>
        <level label="ii">
          <text>a certification by the municipal corporation, if any, where the business is located that there are no unpaid taxes due to the municipal corporation on the fixtures or stock–in–trade; and</text>
        </level>
        <level label="iii">
          <text>a certification by the Comptroller that there are no unpaid taxes due to the State.</text>
        </level>
      </level>
    </level>
    <level label="d">
      <text>In this section, the valuation year:</text>
      <level label="1">
        <text>in Washington County, is the fiscal year that includes May 1 of the calendar year when the license is issued; or</text>
      </level>
      <level label="2">
        <text>in each other county, is the second preceding calendar year before the year for which the license is sought.</text>
      </level>
    </level>
    <level label="e">
      <level label="1">
        <text>This subsection applies only in Calvert County.</text>
      </level>
      <level label="2">
        <text>The clerk may not issue a license under this title for the first time to a business that will be located in Calvert County unless the applicant submits to the clerk a certification that the location of the business for which the license is sought is zoned for the type of business for which the applicant is seeking a license.</text>
      </level>
      <level label="3">
        <text>The certification must be issued from:</text>
        <level label="i">
          <text>the Calvert County Department of Planning and Zoning; or</text>
        </level>
        <level label="ii">
          <text>the appropriate municipal corporation, if the location of the proposed business is within the boundaries of a municipal corporation.</text>
        </level>
      </level>
    </level>
    <level label="f">
      <text>Each application for a license shall contain any information required by the Comptroller in regulation.</text>
    </level>
  </section>
  <section article="gbr" article_name="Business Regulation" number="17-303" title_number="17" title_name="Miscellaneous State Business Licenses" subtitle_number="3" subtitle_name="General Business Licensing Provisions">
    <level label="a">
      <text>The minimum license fee under this title is $2.50.</text>
    </level>
    <level label="b">
      <text>Except as otherwise provided in this title, the license fee shall be prorated quarterly, but not below $2.50, if an applicant applies after May 1 for a license that will become effective before the following April 30.</text>
    </level>
    <level label="c">
      <level label="1">
        <text>A person who must have a license under this title but does not get the license on time shall pay to the clerk, in addition to the required license fee, a late fee.</text>
      </level>
      <level label="2">
        <text>Subject to paragraph (3) of this subsection, the late fee shall be the sum of:</text>
        <level label="i">
          <text>10% of the required license fee for the calendar month following the calendar month when the required license fee is due; and</text>
        </level>
        <level label="ii">
          <text>2% of the required license fee for each calendar month or part of a month after that.</text>
        </level>
      </level>
      <level label="3">
        <text>A late fee imposed under this subsection may not exceed 30% of the required license fee for the license year.</text>
      </level>
    </level>
    <level label="d">
      <text>The Comptroller shall charge an issuance fee for each license that is issued or transferred.</text>
    </level>
  </section>
  <section article="gbr" article_name="Business Regulation" number="17-304" title_number="17" title_name="Miscellaneous State Business Licenses" subtitle_number="3" subtitle_name="General Business Licensing Provisions">
    <text>Except as otherwise provided in this title, the clerk shall issue an appropriate license to each applicant who meets the requirements of this title.</text>
  </section>
  <section article="gbr" article_name="Business Regulation" number="17-305" title_number="17" title_name="Miscellaneous State Business Licenses" subtitle_number="3" subtitle_name="General Business Licensing Provisions">
    <level label="a">
      <level label="1">
        <text>Except as otherwise provided in this title, a license is effective on May 1.</text>
      </level>
      <level label="2">
        <text>Whenever a person begins business after May 31, the clerk shall issue a license that is effective on the date of issuance.</text>
      </level>
    </level>
    <level label="b">
      <text>Except as otherwise provided in this title, a license expires on the first April 30 after its effective date.</text>
    </level>
  </section>
  <section article="gbr" article_name="Business Regulation" number="17-306" title_number="17" title_name="Miscellaneous State Business Licenses" subtitle_number="3" subtitle_name="General Business Licensing Provisions">
    <text>The holder of a license to do business at a particular place specified in the license shall display the license conspicuously at that place.</text>
  </section>
  <section article="gbr" article_name="Business Regulation" number="17-307" title_number="17" title_name="Miscellaneous State Business Licenses" subtitle_number="3" subtitle_name="General Business Licensing Provisions">
    <level label="a">
      <level label="1">
        <text>If a specific place for doing business is stated in a license, the licensee may change the place of business only if the clerk endorses the change on the license.</text>
      </level>
      <level label="2">
        <text>Subject to subsections (b) and (c) of this section, on application of the licensee, the clerk shall endorse the change on the license.</text>
      </level>
    </level>
    <level label="b">
      <text>In Baltimore County, the clerk may not endorse a change in the place of business until the zoning commissioner approves the new place.</text>
    </level>
    <level label="c">
      <text>In Calvert County, the clerk may not endorse a change in the place of business until the licensee meets the zoning requirements of § 17–302(d) of this subtitle for a license issued for the first time.</text>
    </level>
  </section>
  <section article="gbr" article_name="Business Regulation" number="17-308" title_number="17" title_name="Miscellaneous State Business Licenses" subtitle_number="3" subtitle_name="General Business Licensing Provisions">
    <text>If a licensee dies, the surviving spouse or personal representative of the licensee may do business under the license for the rest of the term of the license.</text>
  </section>
</subtitle>