Local Government (GLG) — Title 20. Taxes and Development Impact Fees

is in the document or attached to and made part of the document; and

is expressly made under the penalty of perjury.

the county;

the municipality; or

the tax collector authorized by law to collect the tax.

has been authorized to enact development impact fees, surcharges, or excise taxes; and

has enacted, by local law, development impact fees, surcharges, or excise taxes.

is a charter county that imposes, by law, development impact fees, surcharges, or development excise taxes;

is a code county with public local laws that require the payment of development impact fees, surcharges, or development excise taxes; or

is a commission county that:

construction of the residential real estate project is complete; and

all requirements for a certificate of occupancy, occupancy permit, or other local equivalent for the residential real estate project have been met.

in any newspaper, magazine, periodical, program, directory, or other printed matter published in the State; or

on any billboard, structure, vehicle, or airborne device located in the State; or

used primarily in surface mining related activities, however operated and whether or not in use; and

an apartment;

a cottage;

a hostelry;

an inn;

a motel;

a rooming house; or

a tourist home.

Except as provided in subparagraphs (ii), (iii), and (iv) of this paragraph, “transient charge” means a hotel charge for sleeping accommodations for a period not exceeding 4 consecutive months.

In Carroll County, “transient charge” means a hotel charge for sleeping accommodations for a period not exceeding 25 days.

In Frederick County, “transient charge” means a hotel charge for sleeping accommodations for a period not exceeding 90 days.

In Garrett County and Washington County, “transient charge” means a hotel charge for sleeping accommodations for a period not exceeding 30 days.

services; or

accommodations other than sleeping accommodations.

shall be advertised twice in a newspaper of general circulation in the county at least 10 days before the hearing; and

may not be part of the annual budget hearing.

subject to subsection (d) of this section, provide grants to businesses and organizations to pay the application and permit fees required by the county to hold a special event in the county; and

market Calvert County to potential visitors.

cover costs for wages, postage, supplies, and legal fees incurred in administering the hotel rental tax;

develop tourism attractions;

enhance economic development; and

support cultural and recreational projects in Washington County.

7% of the revenue to the Salisbury Zoological Park; and

7% of the revenue to the Wicomico County Youth and Civic Center to be used for its improvement and renovation; and

the amount of revenue the county collected from the hotel rental tax in the previous fiscal year;

an itemized statement of the use of hotel rental tax revenue; and

the name and salary of each position in the county unit that administers the hotel rental tax.

authorized to do business in the State; and

approved by the Insurance Commissioner as to solvency and responsibility;

file the security; or

submit a written request for a hearing on the security requirement.

The determination at the hearing is final.

The hotel shall comply within 15 days after the hotel receives notice of the determination.

services; or

accommodations other than sleeping accommodations.

a requirement under §§ 20–415 through 20–422 of this subtitle that a county distribute revenue from a county hotel rental tax to a municipality; or

any other hotel rental tax revenue sharing requirement, agreement, or arrangement between a county and a municipality.

the rental, leasing, or use of any space, facility, or accommodation in a mobile home park; or

services provided by a mobile home park.

the recreational vehicle or camping shelter is intended and used only for temporary occupancy of 30 days or less; or

the county or municipality imposes the tax authorized under subsection (c) of this section.

the rental, leasing, or use of any space, facility, or accommodation in a mobile home park for a recreational vehicle or camping shelter, regardless of the period of occupancy; or

services provided by a mobile home park in connection with the rental, leasing, or use of any space, facility, or accommodation for a recreational vehicle or camping shelter.

the rate of the tax authorized under this subsection is 6%;

the tax authorized under this subsection applies only to a recreational vehicle or camping shelter intended and used only for temporary occupancy of 30 days or less; and

the revenue from the tax authorized under this subsection shall be distributed in the same manner as the hotel rental tax under § 20–421 of this title.

is permanently attached to land; or

is connected to water, gas, electric, or sewage facilities.

If the occupant of a mobile home subject to the tax under this section rents from the property owner the mobile home or the property on which the mobile home is located, the property owner shall collect the tax from the occupant of the mobile home.

The property owner may collect the tax from the occupant under subparagraph (i) of this paragraph as a part of the rental fees.

If an occupant fails to pay the tax as required under this paragraph, the property owner may exercise any right available to the property owner for nonpayment of rental fees.

A property owner required to collect the tax from an occupant of a mobile home under subparagraph (i) of this paragraph may be personally liable for the tax collected or required to be collected.

by reason of natural, scenic, or man–made attractions or development, has an unusual influx of visitors, sojourners, and temporary residents; and

by reason of the influx, requires municipal services in unusual number or magnitude.

shall be made on the form that the county requires; and

shall contain the information that the county requires, including:

3% to a special fund to be used only to provide funds to the Annapolis Art in Public Places Commission;

3% to a special fund to be used only to provide funds to the Arts Council of Anne Arundel County, Inc.;

17% to a special fund to be used only to provide funds to Visit Annapolis and Anne Arundel County, Inc.; and

3% to the Affordable Housing Trust Fund established under § 20.30.070 of the Code of the City of Annapolis to be used only for housing assistance payments.

Anne Arundel County may authorize the City of Annapolis to collect revenue generated in the City of Annapolis from the hotel tax.

If Anne Arundel County authorizes the City of Annapolis to collect revenue generated in the City of Annapolis from the hotel tax, the City of Annapolis shall distribute a percentage of the revenue in accordance with paragraph (4) of this subsection and retain the balance of the revenue generated.

3% to a special fund to be used only to provide funds to the Arts Council of Anne Arundel County, Inc.; and

17% to a special fund to be used only to provide funds to Visit Annapolis and Anne Arundel County, Inc.

the Mayor and City Council of the City of Annapolis; and

in accordance with § 2–1257 of the State Government Article, the Senate Budget and Taxation Committee, the House Committee on Ways and Means, and the members of the General Assembly representing the City of Annapolis.

the Anne Arundel County Executive;

the Mayor and City Council of the City of Annapolis; and

in accordance with § 2–1257 of the State Government Article, the Senate Budget and Taxation Committee, the House Committee on Ways and Means, and the members of the General Assembly representing Anne Arundel County.

may conduct an audit of the financial records of the Arts Council of Anne Arundel County, Inc. or Visit Annapolis and Anne Arundel County, Inc.; and

shall report any audit findings under item (i) of this paragraph to the governing body of Anne Arundel County.

The City of Annapolis or Anne Arundel County may withhold from appropriation special funds dedicated to the Arts Council of Anne Arundel County under this section if the Council fails to:

The City of Annapolis or Anne Arundel County may withhold from appropriation special funds dedicated to Visit Annapolis and Anne Arundel County, Inc. under this section if Visit Annapolis and Anne Arundel County, Inc. fails to:

motor vehicle fuels;

fuels used in the production of other forms of energy that are subject to the tax imposed under this section; or

energy or fuel used by a municipality in Prince George’s County.

a tax credit under § 9–102 or § 9–104 of the Tax – Property Article; or

weatherization or energy assistance from the State; and

shall be either a percentage of the net energy or fuel bill or an amount per unit of fuel or energy;

shall be itemized on the bill;

may not be considered part of the price charged for the energy or fuel; and

is not subject to the approval of the Public Service Commission.

A heating fuel vendor may include the tax imposed under this section as part of the price charged for fuel oil.

If the local tax is included in the price, the fuel oil bill shall state that clearly.

except as provided in item (ii) of this paragraph, the location of the telecommunications equipment to which a call is charged, regardless of where the call is billed or paid; and

in the case of mobile telecommunications service, the location of the customer’s place of primary use as defined in the Mobile Telecommunications Sourcing Act.

originates and terminates in Prince George’s County; or

originates or terminates in Prince George’s County and has a service address in Prince George’s County.

telecommunications service provided to a person to whom a sale of tangible personal property or a taxable service is exempt under § 11–204 or § 11–220 of the Tax – General Article;

a prepaid telephone calling arrangement that is taxable under Title 11 of the Tax – General Article; or

telephone lifeline service provided under § 8–201 of the Public Utilities Article.

at least 90% of the net proceeds shall be used for operating expenditures for the Prince George’s County school system; and

the remainder shall be used for:

a program to serve disruptive, delinquent, or low–performing students in grades 6 through 12 that:

a Spanish language immersion program to serve at least 450 students in kindergarten through grade 5 in order to address long–term labor needs for bilingual employees; and

addressing any needs related to capital improvements or renovations that are the result of the deferral of maintenance or other deterioration of school facilities.

a tax credit under § 9–102 or § 9–104 of the Tax – Property Article; or

weatherization or energy assistance from the State.

age;

income; or

charitable endeavors.

a percentage of the net energy or fuel bill; or

an amount per unit of fuel or energy.

If the tax imposed under this section is imposed as a percentage of the net energy or fuel bill, the rate of the tax may not exceed 5%.

If the tax imposed under this section is imposed as an amount per unit of fuel or energy, the amount per unit for each separate classification of energy or fuel, for any fiscal year, may not exceed 5% of a fraction:

shall be itemized on the bill;

may not be considered part of the price charged for the energy or fuel; and

is not subject to the approval of the Public Service Commission.

A heating fuel vendor may include the tax imposed under this section as part of the price charged for fuel oil.

If the tax imposed under this section is included in the price, the fuel oil bill shall state that clearly.

the total amount billed by the vendor in St. Mary’s County; and

the total number of units sold by the vendor in St. Mary’s County.

water quality;

water and wastewater treatment facilities;

marinas;

law enforcement;

public safety; or

fire services; or

“Heavy equipment property” means construction, earthmoving, or industrial equipment that is mobile, including any attachment for the heavy equipment.

“Heavy equipment property” includes:

the largest segment of total rental receipts of the business is from the short–term lease or rental of heavy equipment property; and

the business is described under Code 532412 of the North American Industry Classification System as published by the United States Census Bureau.

the county in which the business is located, if that location is not within a municipality; or

the county and municipality in which the business is located in proportion to the personal property tax rate of the county and municipality, if that location is within a municipality.

site acquisition;

construction;

renovation;

debt reduction; or

capital expenses.

built in St. Mary’s County; or

prebuilt and brought into St. Mary’s County.

the subject of the hearing;

the time and place that the hearing will occur;

the amount of the tax; and

when during the subdivision process the tax shall be paid.

the subject of the hearing;

the time and place that the hearing will occur;

the amount of the tax; and

when during the subdivision process the tax shall be paid.

For fiscal year 2003, the tax may not exceed:

For fiscal year 2004 through fiscal year 2015, the tax may not exceed the limits set forth in subparagraph (i) of this paragraph altered by the same percentage as the change in the producer price index for the materials and components for construction, as reported by the United States Department of Labor, for the fiscal year preceding the year for which the amount is being calculated.

The county commissioners may alter the base tax rates for each dwelling type for fiscal year 2016 and for every fourth fiscal year thereafter to reflect the number of students generated by each dwelling type and the cost of school construction in the county.

For each fiscal year after fiscal year 2016 in which the base tax rates are not adjusted under subparagraph (iii) of this paragraph, the tax rates may not exceed the rates imposed in the preceding fiscal year altered by the same percentage as the change in the average statewide per–square–foot school building cost as calculated by the Interagency Commission on School Construction in the calendar year preceding the year for which the amount is being calculated.

the current amount of total costs incurred to construct new capacity for public elementary, middle, and high school facilities in the county, including:

the current average number of students in the county by dwelling type.

shall be collected and secured in the same manner as general ad valorem taxes unless otherwise provided by local law; and

is subject to the same penalties and the same procedure, sale, and lien priority in case of delinquency as provided for general ad valorem taxes.

The tax shall be collected annually over a period of 10 years at level amortized payments of principal and interest.

The rate of interest payable by a property owner shall be set at the rate of interest paid by the county on the new school capacity construction bonds issued in the first year the tax is imposed on that property owner.

a statement that the tax may be imposed on the property; and

the amount of the tax for the dwelling type on the property.

the amount of the tax set by the county commissioners for each dwelling type;

the amount of proceeds derived from the issuance and sale of the county’s new school capacity construction bonds;

the number of parcels of real property improved by new residential development in Charles County; and

the number of square feet of new public school capacity approved for construction in Charles County by the Interagency Commission on School Construction.

for residential development, $5,000 per unit; and

for nonresidential development, the lesser of:

collecting and remitting the tax to the county; or

requiring the tax be paid to the county in accordance with the county ordinance.

A municipality that collects the tax and remits the tax to the county may deduct a fee for administrative costs from the revenues collected.

The fee deducted under subparagraph (i) of this paragraph may not exceed 2% of the revenues collected by the municipality.

bridges;

parks and recreational facilities;

roads;

schools; and

storm drainage facilities.

shall be advertised twice in a newspaper of general circulation in the county at least 10 days before the hearing; and

may not be part of the annual budget hearing.

5% in Cecil County;

5% in Calvert County, Carroll County, Charles County, Dorchester County, Frederick County, St. Mary’s County, and Somerset County;