<section article="glg" article_name="Local Government" number="20-101" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="1" subtitle_name="Tax Procedures"> <level label="a"> <text>The proceeds of a sale of any property of a person liable for a tax shall be applied in the following order:</text> <level label="1"> <text>to the claim of any purchaser, holder of a security interest, or mechanics’ lienor, as those terms are defined in § 6323(h) of the Internal Revenue Code, or to the claim of a judgment creditor whose lien attached before a claim for unpaid tax, interest, and penalties;</text> </level> <level label="2"> <text>to any claim described in § 6323(b), (c), or (d) of the Internal Revenue Code; and</text> </level> <level label="3"> <text>to a claim for any unpaid tax, interest, and penalties.</text> </level> </level> <level label="b"> <level label="1"> <text>A judicial officer who makes a sale of property shall determine from the tax collector whether the owner of the property owes any tax, interest, or penalties.</text> </level> <level label="2"> <text>The judicial officer is personally liable and the bond of the officer is liable for any tax, interest, or penalties not paid to the tax collector in violation of this section.</text> </level> </level> </section> <section article="glg" article_name="Local Government" number="20-102" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="1" subtitle_name="Tax Procedures"> <level label="a"> <text>A requirement in this title that a document be under oath means that the document shall be supported by a signed statement made under the penalty of perjury that the contents of the document are true to the best of the knowledge, information, and belief of the individual making the statement.</text> </level> <level label="b"> <text>The oath or affirmation shall be made:</text> <level label="1"> <text>before an individual authorized to administer oaths, who shall certify in writing to have administered the oath or taken the affirmation; or</text> </level> <level label="2"> <text>by a signed statement that:</text> <level label="i"> <text>is in the document or attached to and made part of the document; and</text> </level> <level label="ii"> <text>is expressly made under the penalty of perjury.</text> </level> </level> </level> <level label="c"> <text>If the procedures provided in subsection (b)(2) of this section are used, the affidavit subjects the individual making it to the penalties for perjury to the same extent as an oath or affirmation made before an individual authorized to administer oaths.</text> </level> <level label="d"> <text>A document made under oath shall be signed:</text> <level label="1"> <text>for a corporation, by an officer of the corporation authorized to do so;</text> </level> <level label="2"> <text>for a sole proprietorship, by its owner; or</text> </level> <level label="3"> <text>for a partnership, by a partner authorized to do so.</text> </level> </level> </section> <section article="glg" article_name="Local Government" number="20-103" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="1" subtitle_name="Tax Procedures"> <level label="a"> <text>In this section, “legal holiday” means:</text> <level label="1"> <text>the day on which a legal holiday, as defined under § 1–111 of the General Provisions Article, is observed; or</text> </level> <level label="2"> <text>a federal legal holiday.</text> </level> </level> <level label="b"> <text>Notwithstanding any other law, when the last day to pay a tax, file a tax return, or perform any other act that relates to taxes under this title falls on a Saturday, Sunday, or legal holiday, performance of the act is timely if the act is performed on the next succeeding day that is not a Saturday, Sunday, or legal holiday.</text> </level> <level label="c"> <text>The last day to perform an act described under subsection (b) of this section is the last day of any authorized extension of time.</text> </level> </section> <section article="glg" article_name="Local Government" number="20-104" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="1" subtitle_name="Tax Procedures"> <level label="a"> <text>In this section, “tax information” means:</text> <level label="1"> <text>the amount of income or any other particulars disclosed in a tax return required under any law of the State, if the return contains return information, as defined in § 6103 of the Internal Revenue Code; or</text> </level> <level label="2"> <text>any return information, as defined in § 6103 of the Internal Revenue Code, required to be attached to or included in a tax return required under any law of the State.</text> </level> </level> <level label="b"> <text>Except as provided in subsection (c) of this section, an officer, an employee, a former officer, or a former employee of the State or its political subdivisions may not disclose in any manner tax information acquired as an officer or employee.</text> </level> <level label="c"> <level label="1"> <text>Tax information may be disclosed to an employee or officer of the State or its political subdivisions who, by reason of that employment or office, has the right to the tax information.</text> </level> <level label="2"> <text>Tax information may be disclosed in accordance with a proper judicial or legislative order.</text> </level> </level> </section> <section article="glg" article_name="Local Government" number="20-107" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="1" subtitle_name="Tax Procedures"> <level label="a"> <text>This section applies to all counties, except:</text> <level label="1"> <text>Anne Arundel County;</text> </level> <level label="2"> <text>Baltimore City;</text> </level> <level label="3"> <text>Baltimore County;</text> </level> <level label="4"> <text>Cecil County;</text> </level> <level label="5"> <text>Howard County;</text> </level> <level label="6"> <text>Prince George’s County;</text> </level> <level label="7"> <text>Queen Anne’s County; and</text> </level> <level label="8"> <text>Worcester County.</text> </level> </level> <level label="b"> <text>The provisions of §§ 9–105 and 9–106 of this article apply to an act, an ordinance, or a resolution adopted by a commission county under this section.</text> </level> <level label="c"> <text>A county may provide for the prompt collection of taxes by authorizing discounts or imposing penalties.</text> </level> </section> <section article="glg" article_name="Local Government" number="20-108" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="1" subtitle_name="Tax Procedures"> <level label="a"> <text>Within the period allowed in § 20–127 of this subtitle, an action to collect a tax imposed under this title may be brought in a court of competent jurisdiction.</text> </level> <level label="b"> <level label="1"> <text>Except as provided in paragraph (2) of this subsection, if a tax under this title is not paid when due, the tax collector shall request the attorney for the county or municipality to bring an action against the person responsible to pay the tax.</text> </level> <level label="2"> <text>The tax collector does not need to take action under paragraph (1) of this subsection if a lien on real property sufficiently secures the tax or a judgment in the action would not be collectible.</text> </level> </level> <level label="c"> <level label="1"> <text>If a request is made under subsection (b) of this section, the attorney for the county or municipality shall bring the action.</text> </level> <level label="2"> <text>In an action under this section, the plaintiff shall be:</text> <level label="i"> <text>the county;</text> </level> <level label="ii"> <text>the municipality; or</text> </level> <level label="iii"> <text>the tax collector authorized by law to collect the tax.</text> </level> </level> </level> <level label="d"> <text>If the attorney for the county or municipality and the tax collector agree that the full amount of the claim is not collectible, the attorney may:</text> <level label="1"> <text>compromise the claim;</text> </level> <level label="2"> <text>accept a lesser amount; and</text> </level> <level label="3"> <text>issue a release of the claim or a satisfaction of the judgment.</text> </level> </level> </section> <section article="glg" article_name="Local Government" number="20-109" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="1" subtitle_name="Tax Procedures"> <level label="a"> <text>In an action under § 20–108 of this subtitle, a request for attachment before judgment against any asset of the defendant may be filed in accordance with the Maryland Rules.</text> </level> <level label="b"> <text>The plaintiff in the action is not required to file an attachment bond.</text> </level> </section> <section article="glg" article_name="Local Government" number="20-110" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="1" subtitle_name="Tax Procedures"> <level label="a"> <text>At the request of the plaintiff in an action under § 20–108 of this subtitle, the action shall be tried as soon as the action is at issue and shall take precedence over all other civil cases.</text> </level> <level label="b"> <text>In an action under § 20–108 of this subtitle, a certificate of the tax collector that shows the amount of tax, penalty, and interest due:</text> <level label="1"> <text>is prima facie evidence of the amount of tax, penalty, and interest; and</text> </level> <level label="2"> <text>imposes on the defendant the burden of proving that the tax, penalty, and interest have been paid or any other defense.</text> </level> </level> </section> <section article="glg" article_name="Local Government" number="20-113" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="1" subtitle_name="Tax Procedures"> <text>A claim for a refund may be filed with the tax collector who collects the tax, fee, charge, interest, or penalty by a claimant who:</text> <level label="1"> <text>erroneously pays to a county or municipality a greater amount of tax, fee, charge, interest, or penalty than is properly and legally payable; or</text> </level> <level label="2"> <text>pays to a county or municipality a tax, fee, charge, interest, or penalty that is erroneously, illegally, or wrongfully assessed or collected in any manner.</text> </level> </section> <section article="glg" article_name="Local Government" number="20-114" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="1" subtitle_name="Tax Procedures"> <text>A claim for refund shall be:</text> <level label="1"> <text>made in the form and verified in the manner that the tax collector requires; and</text> </level> <level label="2"> <text>supported by the documents that the tax collector requires.</text> </level> </section> <section article="glg" article_name="Local Government" number="20-115" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="1" subtitle_name="Tax Procedures"> <text>A claim for refund shall be filed within 3 years of the date that the tax, interest, or penalty was paid.</text> </section> <section article="glg" article_name="Local Government" number="20-116" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="1" subtitle_name="Tax Procedures"> <level label="a"> <text>The tax collector shall:</text> <level label="1"> <text>investigate each claim for a refund; and</text> </level> <level label="2"> <text>at the request of the claimant, conduct a hearing before a final determination on the claim.</text> </level> </level> <level label="b"> <level label="1"> <text>A claim for a refund may not be allowed unless the chief fiscal officer approves the claim.</text> </level> <level label="2"> <text>A claim for refund may not be approved unless all other taxes, fees, and charges due to the State, a county, or a municipality by the person entitled to the refund have been paid.</text> </level> </level> <level label="c"> <text>The tax collector shall give the claimant written notice of:</text> <level label="1"> <text>the final determination of the claim for refund; and</text> </level> <level label="2"> <text>any delay in the payment of an allowed claim.</text> </level> </level> </section> <section article="glg" article_name="Local Government" number="20-117" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="1" subtitle_name="Tax Procedures"> <level label="a"> <text>Except as provided in subsection (b) of this section, a claimant may appeal to the Maryland Tax Court, within 30 days after the date on which a notice under § 20–116(c) of this subtitle is given, in the manner allowed in Title 13, Subtitle 5, Parts IV and V of the Tax – General Article.</text> </level> <level label="b"> <text>If a claimant is not given notice under § 20–116(c) of this subtitle within 6 months after the claim is filed, the claimant may:</text> <level label="1"> <text>treat the claim as being disallowed; and</text> </level> <level label="2"> <text>appeal the disallowance to the Tax Court.</text> </level> </level> </section> <section article="glg" article_name="Local Government" number="20-118" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="1" subtitle_name="Tax Procedures"> <level label="a"> <text>Unless the claimant has not paid all other taxes, fees, or charges payable to the county or municipality, a tax collector shall pay any claim for refund that has been allowed by the tax collector.</text> </level> <level label="b"> <level label="1"> <text>Except as provided in paragraph (2) of this subsection, if a claim for refund is allowed, the tax collector shall pay interest on the refund at the rate set under § 13–604(a) of the Tax – General Article from the date on which the tax, fee, charge, interest, or penalty was paid to the date the refund is paid.</text> </level> <level label="2"> <text>A tax collector may not pay interest on a refund if the claim for refund is based on an error or mistake of the claimant not attributable to the county or municipality.</text> </level> </level> </section> <section article="glg" article_name="Local Government" number="20-121" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="1" subtitle_name="Tax Procedures"> <level label="a"> <text>A person who negligently or without reasonable cause fails to provide any information as required under this title is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $500.</text> </level> <level label="b"> <level label="1"> <text>A person who willfully or with the intent to evade payment or prevent the collection of a tax under this title fails to provide information as required under this title or provides false or misleading information is guilty of a misdemeanor and on conviction is subject to imprisonment not exceeding 18 months or a fine not exceeding $5,000 or both.</text> </level> <level label="2"> <text>A prosecution under this subsection does not bar a prosecution for perjury.</text> </level> </level> </section> <section article="glg" article_name="Local Government" number="20-122" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="1" subtitle_name="Tax Procedures"> <level label="a"> <text>A person who assaults a tax collector who is performing an official duty is guilty of a misdemeanor and on conviction is subject to imprisonment not exceeding 12 months or a fine not exceeding $500 or both.</text> </level> <level label="b"> <text>A person who assaults another person to prevent that person from bidding at a tax collector’s sale or because that person bid at a tax collector’s sale is guilty of a misdemeanor and on conviction is subject to imprisonment not exceeding 12 months or a fine not exceeding $500 or both.</text> </level> </section> <section article="glg" article_name="Local Government" number="20-123" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="1" subtitle_name="Tax Procedures"> <level label="a"> <text>An employee or officer of a county or municipality who negligently fails to perform a duty required relative to a tax under this title is guilty of a misdemeanor and on conviction is subject to a fine not exceeding $1,000.</text> </level> <level label="b"> <text>An employee or officer of a county or municipality who willfully fails to perform a duty required under this title with the intent to prevent the payment or collection of a tax under this title is guilty of a misdemeanor and on conviction is subject to imprisonment not exceeding 2 years or a fine not exceeding $5,000 or both.</text> </level> </section> <section article="glg" article_name="Local Government" number="20-124" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="1" subtitle_name="Tax Procedures"> <text>A person who makes a disclosure of tax information in violation of § 20–104 of this subtitle is guilty of a misdemeanor and on conviction is subject to imprisonment not exceeding 6 months or a fine not exceeding $1,000 or both.</text> </section> <section article="glg" article_name="Local Government" number="20-125" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="1" subtitle_name="Tax Procedures"> <level label="a"> <text>This section applies only to a county that:</text> <level label="1"> <text>is a charter county that imposes, by law, development fees, surcharges, or excise taxes;</text> </level> <level label="2"> <text>is a code county with public local laws that require the payment of development impact fees, surcharges, or excise taxes; or</text> </level> <level label="3"> <text>is a commission county that:</text> <level label="i"> <text>has been authorized to enact development impact fees, surcharges, or excise taxes; and</text> </level> <level label="ii"> <text>has enacted, by local law, development impact fees, surcharges, or excise taxes.</text> </level> </level> </level> <level label="b"> <text>On or before July 1 each year, each county shall report to the Department of Planning the following information relating to the collection and expenditure of development impact fees, surcharges, or excise taxes for the prior calendar year:</text> <level label="1"> <text>the total amount of development impact fees, surcharges, or excise taxes paid by new construction or development projects;</text> </level> <level label="2"> <text>the portion of the development impact fees, surcharges, or excise taxes paid to the county;</text> </level> <level label="3"> <text>the address and location of the development within the county where the impact fees, surcharges, or excise taxes were derived; and</text> </level> <level label="4"> <text>except as provided by subsection (c) of this section, the portion of development impact fees, surcharges, or excise taxes used to fund capital improvement projects that are related to transportation improvements or maintenance, school construction or maintenance, or any other capital improvement project that received funding from development impact fees, surcharges, or excise taxes.</text> </level> </level> <level label="c"> <text>If the funding under subsection (b)(4) of this section is collected under Subtitle 8 of this title, the report may exclude the information otherwise required under subsection (b)(4) of this section.</text> </level> <level label="d"> <level label="1"> <text>Subject to paragraph (2) of this subsection, a county shall make the report publicly available on the county’s website.</text> </level> <level label="2"> <text>A county that does not maintain a website shall make the report publicly available by other reasonable means.</text> </level> <level label="3"> <text>A county may submit the report as part of another report required under this article.</text> </level> </level> <level label="e"> <level label="1"> <text>On or before July 1, 2026, each county shall submit a report to the Department of Planning that identifies any local law that authorizes the collection and expenditure of development impact fees, surcharges, or excise taxes.</text> </level> <level label="2"> <text>After July 1, 2026, each county shall submit a report to the Department of Planning each time the county enacts or amends a local law that authorizes the collection and expenditure of development impact fees, surcharges, or excise taxes.</text> </level> </level> </section> <section article="glg" article_name="Local Government" number="20-127" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="1" subtitle_name="Tax Procedures"> <level label="a"> <text>Except as provided in subsection (b) of this section, a tax imposed under this title may not be collected after 7 years from the date the tax is due.</text> </level> <level label="b"> <text>If a tax collector fails to collect a tax and a receiver or trustee is appointed within the period specified in subsection (a) of this section to complete the tax collection, the period for collecting the tax extends for 2 years from the date that the trustee or receiver is appointed.</text> </level> <level label="c"> <level label="1"> <text>If the assessment of any tax under this title has been made within the period of limitations applicable to the assessment, a tax may not be collected after 7 years from the date of the assessment.</text> </level> <level label="2"> <text>Any judgment entered may be enforced or renewed as any other judgment.</text> </level> </level> </section> <section article="glg" article_name="Local Government" number="20-128" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="1" subtitle_name="Tax Procedures"> <level label="a"> <level label="1"> <text>In this section the following words have the meanings indicated.</text> </level> <level label="2"> <text>“Development excise tax” means an excise tax imposed by a county or municipality on the construction or improvement of a building.</text> </level> <level label="3"> <text>“Development impact fee” means a fee imposed by a county or municipality for the purpose of financing any of the capital costs of additional or expanded public works, improvements, and facilities required to accommodate new construction or development.</text> </level> <level label="4"> <text>“Residential real estate project” includes a mixed–use development that includes residential units.</text> </level> </level> <level label="b"> <text>This section applies only to:</text> <level label="1"> <text>a county that:</text> <level label="i"> <text>is a charter county that imposes, by law, development impact fees, surcharges, or development excise taxes;</text> </level> <level label="ii"> <text>is a code county with public local laws that require the payment of development impact fees, surcharges, or development excise taxes; or</text> </level> <level label="iii"> <text>is a commission county that:</text> <level label="1"> <text>has been authorized to enact development impact fees, surcharges, or development excise taxes; and</text> </level> <level label="2"> <text>has enacted, by local law, development impact fees, surcharges, or development excise taxes; and</text> </level> </level> </level> <level label="2"> <text>a municipality that imposes, by local law, development impact fees, surcharges, or development excise taxes.</text> </level> </level> <level label="c"> <level label="1"> <text>Except as provided in paragraphs (2) and (3) of this subsection, any development excise tax or development impact fee imposed on a residential real estate project may not be collected until after:</text> <level label="i"> <text>construction of the residential real estate project is complete; and</text> </level> <level label="ii"> <text>all requirements for a certificate of occupancy, occupancy permit, or other local equivalent for the residential real estate project have been met.</text> </level> </level> <level label="2"> <text>A development excise tax or development impact fee imposed on a residential real estate project may be collected as a precondition to conducting a final inspection, but not more than 30 days before the date of the inspection.</text> </level> <level label="3"> <text>This subsection does not apply to the collection of a development excise tax or development impact fee that was imposed on a residential real estate project to finance a county debt that was incurred on or before January 1, 2026.</text> </level> </level> <level label="d"> <text>Notwithstanding any other law, a county or municipality that imposes a development excise tax or development impact fee on a residential real estate project may deny, withhold, or revoke a certificate of occupancy, occupancy permit, or other local equivalent if the development excise tax or development impact fee is not paid within a reasonable time period set by the county or municipality.</text> </level> </section> <section article="glg" article_name="Local Government" number="20-201" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="2" subtitle_name="Limitations on Authority to Tax Advertising"> <level label="a"> <text>This section applies to a political subdivision of the State that is authorized to impose a sales tax.</text> </level> <level label="b"> <text>Except as part of the imposition of a sales tax generally on business transactions and businesses, a political subdivision may not impose a sales tax on advertising transactions or advertisers.</text> </level> <level label="c"> <text>A political subdivision may not impose a sales tax on advertising transactions or advertisers at a rate that exceeds the rate under a sales tax imposed generally on other business transactions or other businesses by the political subdivision.</text> </level> </section> <section article="glg" article_name="Local Government" number="20-202" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="2" subtitle_name="Limitations on Authority to Tax Advertising"> <level label="a"> <text>This section applies to a political subdivision of the State that is authorized to impose a gross receipts tax.</text> </level> <level label="b"> <text>A political subdivision of the State may not impose a gross receipts tax on the gross receipts of any person that are received from a sale of:</text> <level label="1"> <text>advertising space:</text> <level label="i"> <text>in any newspaper, magazine, periodical, program, directory, or other printed matter published in the State; or</text> </level> <level label="ii"> <text>on any billboard, structure, vehicle, or airborne device located in the State; or</text> </level> </level> <level label="2"> <text>advertising time on or in connection with any radio or television broadcast originating in the State.</text> </level> </level> </section> <section article="glg" article_name="Local Government" number="20-301" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="3" subtitle_name="Coal Taxes"> <text>This subtitle applies only to code counties and Garrett County.</text> </section> <section article="glg" article_name="Local Government" number="20-302" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="3" subtitle_name="Coal Taxes"> <text>For each fiscal year, a county shall impose a tax on every person engaged in the business of surface mining coal in the county. </text> </section> <section article="glg" article_name="Local Government" number="20-303" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="3" subtitle_name="Coal Taxes"> <text>The tax rate is 30 cents for each ton of surface mined coal that is reported to the Bureau of Mines under § 15–508 of the Environment Article. </text> </section> <section article="glg" article_name="Local Government" number="20-304" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="3" subtitle_name="Coal Taxes"> <level label="a"> <level label="1"> <text>In this subsection, “surface mining related activities” does not include the activities of any coal washing preparation coal plant.</text> </level> <level label="2"> <text>A county shall exempt from any county tax personal property that is:</text> <level label="i"> <text>used primarily in surface mining related activities, however operated and whether or not in use; and</text> </level> <level label="ii"> <level label="1"> <text>owned by a person subject to the tax imposed under § 20–302 of this subtitle; or</text> </level> <level label="2"> <text>leased by a person subject to the tax imposed under § 20–302 of this subtitle if, under the terms of the lease, the lessor is responsible for the personal property tax.</text> </level> </level> </level> </level> <level label="b"> <text>Notwithstanding the exemption of any personal property from county taxation under this section, the property exempted in a county shall continue to be included in the assessable base of the county for the purposes of any other law.</text> </level> </section> <section article="glg" article_name="Local Government" number="20-305" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="3" subtitle_name="Coal Taxes"> <text>A county tax collector shall deposit in the general fund of the county taxes collected under this subtitle.</text> </section> <section article="glg" article_name="Local Government" number="20-306" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="3" subtitle_name="Coal Taxes"> <level label="a"> <level label="1"> <text>Each year the governing body of a county or the governing body’s designee shall notify officials of municipalities and officials of other counties receiving coal tax revenues that the officials may request a meeting with the governing body or designee.</text> </level> <level label="2"> <text>On request, the governing body of a county or the governing body’s designee shall meet and confer annually with officials of municipalities and with officials of any other county receiving coal tax revenues.</text> </level> </level> <level label="b"> <text>The governing body of a county may distribute up to 5 cents per ton of the money derived from the tax to the municipalities for the reconstruction, repair, or maintenance of municipal coal haul roads and bridges.</text> </level> </section> <section article="glg" article_name="Local Government" number="20-307" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="3" subtitle_name="Coal Taxes"> <level label="a"> <text>To the extent recorded with the clerk of the circuit court, all unpaid county taxes collected under this subtitle are a lien on the personal and real property of the owner of the personal property in the same manner in which a property tax is a lien on the real property with respect to which the tax is imposed in all subdivisions of the State.</text> </level> <level label="b"> <text>The lien will attach to the real property only after notice of the lien has been recorded and indexed among the judgment records in the office of the clerk of the circuit court in the county where the real property is located.</text> </level> </section> <section article="glg" article_name="Local Government" number="20-308" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="3" subtitle_name="Coal Taxes"> <text>A county that imposes a tax under this subtitle may impose interest and penalties for late payment of the tax. </text> </section> <section article="glg" article_name="Local Government" number="20-309" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="3" subtitle_name="Coal Taxes"> <text>The county tax collector may adopt regulations necessary to carry out this subtitle and to define any terms used in this subtitle.</text> </section> <section article="glg" article_name="Local Government" number="20-401" future_version_removed="true" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="4" subtitle_name="Hotel Rental Taxes"> <level label="a"> <text>In this part the following words have the meanings indicated.</text> </level> <level label="b"> <level label="1"> <text>“Hotel” means an establishment that offers sleeping accommodations for compensation.</text> </level> <level label="2"> <text>“Hotel” includes:</text> <level label="i"> <text>an apartment;</text> </level> <level label="ii"> <text>a cottage;</text> </level> <level label="iii"> <text>a hostelry;</text> </level> <level label="iv"> <text>an inn;</text> </level> <level label="v"> <text>a motel;</text> </level> <level label="vi"> <text>a rooming house; or</text> </level> <level label="vii"> <text>a tourist home.</text> </level> </level> </level> <level label="c"> <text>“Hotel rental tax” means the tax on a transient charge.</text> </level> <level label="d"> <level label="1"> <level label="i"> <text>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.</text> </level> <level label="ii"> <text>In Carroll County, “transient charge” means a hotel charge for sleeping accommodations for a period not exceeding 25 days.</text> </level> <level label="iii"> <text>In Frederick County, “transient charge” means a hotel charge for sleeping accommodations for a period not exceeding 90 days.</text> </level> <level label="iv"> <text>In Garrett County and Washington County, “transient charge” means a hotel charge for sleeping accommodations for a period not exceeding 30 days.</text> </level> </level> <level label="2"> <text>“Transient charge” does not include any hotel charge for:</text> <level label="i"> <text>services; or</text> </level> <level label="ii"> <text>accommodations other than sleeping accommodations.</text> </level> </level> </level> <level label="e"> <text>“Western Maryland code county” means a code county in the Western Maryland class as established under § 9–302 of this article.</text> </level> </section> <section article="glg" article_name="Local Government" number="20-402" future_version_removed="true" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="4" subtitle_name="Hotel Rental Taxes"> <level label="a"> <text>This part applies only to:</text> <level label="1"> <text>subject to subsection (b) of this section, a charter county;</text> </level> <level label="2"> <text>a code county;</text> </level> <level label="3"> <text>Calvert County;</text> </level> <level label="4"> <text>Carroll County;</text> </level> <level label="5"> <text>Cecil County;</text> </level> <level label="6"> <text>Garrett County;</text> </level> <level label="7"> <text>St. Mary’s County;</text> </level> <level label="8"> <text>Somerset County; and</text> </level> <level label="9"> <text>Washington County.</text> </level> </level> <level label="b"> <text>To the extent this part conflicts with another law that applies to a charter county, the other law shall prevail over this part.</text> </level> </section> <section article="glg" article_name="Local Government" number="20-402.1" future_version_removed="true" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="4" subtitle_name="Hotel Rental Taxes" /> <section article="glg" article_name="Local Government" number="20-403" future_version_removed="true" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="4" subtitle_name="Hotel Rental Taxes"> <level label="a"> <text>Except as provided in § 20–404 of this subtitle, a county may impose, by resolution, a hotel rental tax.</text> </level> <level label="b"> <level label="1"> <text>This subsection applies only to Calvert County, Charles County, and St. Mary’s County.</text> </level> <level label="2"> <text>The governing body of a county shall hold a public hearing before imposing a hotel rental tax.</text> </level> <level label="3"> <text>The hearing:</text> <level label="i"> <text>shall be advertised twice in a newspaper of general circulation in the county at least 10 days before the hearing; and</text> </level> <level label="ii"> <text>may not be part of the annual budget hearing.</text> </level> </level> </level> </section> <section article="glg" article_name="Local Government" number="20-404" future_version_removed="true" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="4" subtitle_name="Hotel Rental Taxes"> <level label="a"> <text>The hotel rental tax does not apply to the sale of a right to occupy a room or lodgings as a transient guest at a dormitory or other lodging facility that:</text> <level label="1"> <text>is operated solely in support of the headquarters, a training facility, a conference facility, an awards facility, or the campus of a corporation or other organization;</text> </level> <level label="2"> <text>provides lodging solely for employees, contractors, vendors, and other invitees of the corporation that owns the dormitory or lodging facility; and</text> </level> <level label="3"> <text>does not offer lodging services to the general public.</text> </level> </level> <level label="b"> <text>By resolution, Calvert County and St. Mary’s County may provide a tax exemption for classes of hotels.</text> </level> <level label="c"> <text>In Carroll County, the hotel rental tax does not apply to a hotel with 10 or fewer sleeping rooms.</text> </level> <level label="d"> <text>Cecil County may impose the hotel rental tax only on a transient charge paid to a hotel located in any part of Cecil County that:</text> <level label="1"> <text>is specified by the governing body of Cecil County as a population center;</text> </level> <level label="2"> <text>is not larger than 10 square miles in geographic area; and</text> </level> <level label="3"> <text>has a population of at least 6,000 residents.</text> </level> </level> <level label="e"> <text>In Frederick County, the hotel rental tax does not apply to a hotel with:</text> <level label="1"> <text>10 or fewer sleeping rooms in its main building; and</text> </level> <level label="2"> <text>not more than 20 additional sleeping rooms in auxiliary structures on the hotel’s property.</text> </level> </level> <level label="f"> <text>In Washington County, the hotel rental tax does not apply to a transient charge paid to a hotel by:</text> <level label="1"> <text>the federal government;</text> </level> <level label="2"> <text>a state; or</text> </level> <level label="3"> <text>a unit or instrumentality of a state or the federal government.</text> </level> </level> </section> <section article="glg" article_name="Local Government" number="20-405" future_version_removed="true" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="4" subtitle_name="Hotel Rental Taxes"> <level label="a"> <text>Subject to this section, the hotel rental tax rate is the rate that the county sets by resolution.</text> </level> <level label="b"> <text>The hotel rental tax rate may not exceed:</text> <level label="1"> <text>except as otherwise provided in this section, 3% in a code county;</text> </level> <level label="2"> <text>3% in Cecil County;</text> </level> <level label="3"> <text>4% in Talbot County;</text> </level> <level label="4"> <text>5% in Calvert County, Carroll County, Charles County, Dorchester County, Frederick County, St. Mary’s County, and Somerset County;</text> </level> <level label="5"> <text>6% in Wicomico County; and</text> </level> <level label="6"> <text>8% in Garrett County.</text> </level> </level> <level label="c"> <text>With the unanimous consent of the county commissioners:</text> <level label="1"> <text>a code county other than an Eastern Shore code county or a Western Maryland code county may set a hotel rental tax rate up to 5%;</text> </level> <level label="2"> <text>an Eastern Shore code county may set a hotel rental tax rate up to 6%; and</text> </level> <level label="3"> <text>a Western Maryland code county may set a hotel rental tax rate up to 8%.</text> </level> </level> <level label="d"> <text>The hotel rental tax rate in Washington County is 6%.</text> </level> </section> <section article="glg" article_name="Local Government" number="20-406" future_version_removed="true" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="4" subtitle_name="Hotel Rental Taxes"> <level label="a"> <text>A hotel shall:</text> <level label="1"> <text>give a person who is required to pay a transient charge a bill that identifies the transient charge as an item separate from any other charge; and</text> </level> <level label="2"> <text>collect the hotel rental tax from the person who pays the transient charge.</text> </level> </level> <level label="b"> <text>A hotel shall hold any hotel rental tax collected in trust for the county that imposes the tax until the hotel pays the tax to that county as required under this part.</text> </level> </section> <section article="glg" article_name="Local Government" number="20-407" future_version_removed="true" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="4" subtitle_name="Hotel Rental Taxes"> <text>A person shall pay the hotel rental tax to the hotel when the person pays the transient charge.</text> </section> <section article="glg" article_name="Local Government" number="20-407.1" future_version_removed="true" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="4" subtitle_name="Hotel Rental Taxes" /> <section article="glg" article_name="Local Government" number="20-408" future_version_removed="true" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="4" subtitle_name="Hotel Rental Taxes"> <text>A hotel shall complete, sign, and file a hotel rental tax return with:</text> <level label="1"> <text>except as provided in item (2) of this section, a code county, on or before the 10th day of each month; and</text> </level> <level label="2"> <level label="i"> <text>Cecil County, on or before the 10th day of each month;</text> </level> <level label="ii"> <text>Talbot County and Wicomico County, on or before the 20th day of each month;</text> </level> <level label="iii"> <text>a code county in the Eastern Shore class established in § 9–302 of this article, Calvert County, Carroll County, Charles County, Dorchester County, Frederick County, Garrett County, St. Mary’s County, and Somerset County, on or before the 21st day of each month; and</text> </level> <level label="iv"> <text>Washington County, on or before the 25th day of each month.</text> </level> </level> </section> <section article="glg" article_name="Local Government" number="20-409" future_version_removed="true" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="4" subtitle_name="Hotel Rental Taxes"> <text>A hotel rental tax return for a county:</text> <level label="1"> <text>shall be made on the form that the county requires; and</text> </level> <level label="2"> <text>shall contain the information that the county requires, including the amount of:</text> <level label="i"> <text>transient charges paid to the hotel during the prior calendar month; and</text> </level> <level label="ii"> <text>the hotel rental tax required to be collected during the prior calendar month.</text> </level> </level> </section> <section article="glg" article_name="Local Government" number="20-410" future_version_removed="true" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="4" subtitle_name="Hotel Rental Taxes"> <text>A hotel shall pay to the county the hotel rental tax collected for a calendar month with the return that covers that month.</text> </section> <section article="glg" article_name="Local Government" number="20-411" future_version_removed="true" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="4" subtitle_name="Hotel Rental Taxes"> <level label="a"> <text>Except in Calvert County, Carroll County, Charles County, St. Mary’s County, and Washington County, a hotel is allowed, for administrative costs, a discount equal to 1.5% of the gross amount of hotel rental tax collected if, on or before the due date, the hotel:</text> <level label="1"> <text>files the hotel rental tax return; and</text> </level> <level label="2"> <text>pays the hotel rental tax.</text> </level> </level> <level label="b"> <text>In Calvert County, Carroll County, Charles County, St. Mary’s County, and Washington County, the county commissioners may determine whether a hotel is eligible to receive a discount.</text> </level> </section> <section article="glg" article_name="Local Government" number="20-412" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="4" subtitle_name="Hotel Rental Taxes"> <text>To provide for the orderly, systematic, and thorough administration of the hotel rental tax, a county may adopt regulations that:</text> <level label="1"> <text>are consistent with this part; and</text> </level> <level label="2"> <text>conform to the applicable provisions and regulations for the sales and use tax under Title 11 of the Tax – General Article.</text> </level> </section> <section article="glg" article_name="Local Government" number="20-413" future_version_removed="true" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="4" subtitle_name="Hotel Rental Taxes"> <level label="a"> <text>The Comptroller shall provide a county with information to help the county verify hotel rental tax liability.</text> </level> <level label="b"> <level label="1"> <text>The Comptroller may charge a county a reasonable fee for the cost of providing information under this section.</text> </level> <level label="2"> <text>The county shall treat the fee as a hotel rental tax administrative cost.</text> </level> </level> </section> <section article="glg" article_name="Local Government" number="20-414" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="4" subtitle_name="Hotel Rental Taxes"> <level label="a"> <text>To cover the revenue that a tax collector collects under this part, a county may increase the surety bond that the county requires for its tax collector.</text> </level> <level label="b"> <text>The county shall treat any additional premium due to a surety bond increase allowed under subsection (a) of this section as a hotel rental tax administrative cost.</text> </level> </section> <section article="glg" article_name="Local Government" number="20-415" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="4" subtitle_name="Hotel Rental Taxes"> <level label="a"> <text>Except as otherwise provided in this part, a code county, Cecil County, Garrett County, or St. Mary’s County shall distribute the hotel rental tax revenue as follows:</text> <level label="1"> <text>a reasonable sum for hotel rental tax administrative costs to the general fund of the county;</text> </level> <level label="2"> <text>after the distribution in item (1) of this subsection, the revenue attributable to a hotel located in a municipality to the municipality; and</text> </level> <level label="3"> <text>the remaining balance to the general fund of the county.</text> </level> </level> <level label="b"> <text>Cecil County may not deduct more than 5% of the revenue for administrative costs under subsection (a)(1) of this section.</text> </level> <level label="c"> <level label="1"> <text>From the part of the balance under subsection (a)(3) of this section that is attributable to a tax rate of 6% or less, Garrett County shall designate a portion for the promotion of the county.</text> </level> <level label="2"> <text>If Garrett County imposes a tax rate greater than 6%, the part of the balance under subsection (a)(3) of this section that is attributable to the rate greater than 6% shall be distributed to the general fund of the county.</text> </level> </level> <level label="d"> <text>If a Western Maryland code county imposes a tax rate greater than 5%, the revenue attributable to the rate greater than 5% and attributable to a hotel located in a municipality shall be distributed to the general fund of the county.</text> </level> </section> <section article="glg" article_name="Local Government" number="20-415.1" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="4" subtitle_name="Hotel Rental Taxes"> <level label="a"> <text>Calvert County shall distribute the revenue from the hotel rental tax collected under this part to the Tourism Development Incentive Fund, established under this section.</text> </level> <level label="b"> <text>There is a Tourism Development Incentive Fund.</text> </level> <level label="c"> <text>The Tourism Development Incentive Fund shall be distributed as follows:</text> <level label="1"> <text>to the general fund of the county, a reasonable amount for the administration of the hotel rental tax;</text> </level> <level label="2"> <text>after the distribution required under item (1) of this subsection, to a municipality, the revenue attributable to a hotel located in the municipality; and</text> </level> <level label="3"> <text>the remainder to:</text> <level label="i"> <text>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</text> </level> <level label="ii"> <text>market Calvert County to potential visitors.</text> </level> </level> </level> <level label="d"> <text>Grants provided for under subsection (c)(3) of this section may be awarded only to applicants that meet criteria adopted by the county.</text> </level> <level label="e"> <text>After the distributions required under subsection (c) of this section, any unexpended funds at the end of each fiscal year shall be distributed to the general fund of the county.</text> </level> </section> <section article="glg" article_name="Local Government" number="20-416" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="4" subtitle_name="Hotel Rental Taxes"> <text>Carroll County shall distribute the hotel rental tax revenue as follows:</text> <level label="1"> <text>a reasonable sum for hotel rental tax administrative costs to the general fund of the county; and</text> </level> <level label="2"> <text>the remaining balance to tourism and general promotion of Carroll County.</text> </level> </section> <section article="glg" article_name="Local Government" number="20-417" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="4" subtitle_name="Hotel Rental Taxes"> <text>Charles County shall distribute the hotel rental tax revenue to the general fund of the county.</text> </section> <section article="glg" article_name="Local Government" number="20-418" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="4" subtitle_name="Hotel Rental Taxes"> <text>Dorchester County shall distribute the hotel rental tax revenue as follows:</text> <level label="1"> <text>80% of the revenues attributable to a hotel located in a municipality to that municipality; and</text> </level> <level label="2"> <text>the remaining balance to the general fund of the county.</text> </level> </section> <section article="glg" article_name="Local Government" number="20-419" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="4" subtitle_name="Hotel Rental Taxes"> <level label="a"> <text>Frederick County shall distribute the hotel rental tax revenue as follows:</text> <level label="1"> <text>a reasonable sum for hotel rental tax administrative costs to the general fund of the county; and</text> </level> <level label="2"> <text>the remaining balance to the Tourism Council of Frederick County, Inc., with a portion of the balance designated by the governing body of Frederick County to be used for a visitor center.</text> </level> </level> <level label="b"> <text>The internal auditor of Frederick County shall conduct an audit of the financial records of the Tourism Council and report the findings to the governing body of Frederick County.</text> </level> </section> <section article="glg" article_name="Local Government" number="20-420" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="4" subtitle_name="Hotel Rental Taxes"> <text>Somerset County shall distribute the hotel rental tax revenue to the general fund of the county.</text> </section> <section article="glg" article_name="Local Government" number="20-421" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="4" subtitle_name="Hotel Rental Taxes"> <level label="a"> <text>Washington County shall distribute the hotel rental tax revenue as follows:</text> <level label="1"> <text>50% to the general fund of the county to be used to fund the Hagerstown/Washington County Convention and Visitors Bureau; and</text> </level> <level label="2"> <text>the remaining balance to a special fund to be used only to:</text> <level label="i"> <text>cover costs for wages, postage, supplies, and legal fees incurred in administering the hotel rental tax;</text> </level> <level label="ii"> <text>develop tourism attractions;</text> </level> <level label="iii"> <text>enhance economic development; and</text> </level> <level label="iv"> <text>support cultural and recreational projects in Washington County.</text> </level> </level> </level> <level label="b"> <text>A municipality in Washington County may apply to the County Commissioners of Washington County for funding from the special fund established under subsection (a)(2) of this section for an eligible project within the municipality.</text> </level> <level label="c"> <text>Each year before adoption of its annual budget, the Hagerstown/Washington County Convention and Visitors Bureau shall hold a public hearing on the proposed annual budget.</text> </level> <level label="d"> <text>On or before November 1 of each year:</text> <level label="1"> <text>the County Commissioners of Washington County shall post on the county’s Web site a report on the hotel rental tax revenue collected and the use of the hotel rental tax revenue for the previous fiscal year; and</text> </level> <level label="2"> <text>the Hagerstown/Washington County Convention and Visitors Bureau shall report to the County Commissioners of Washington County on the Bureau’s use of the hotel rental tax revenue for the previous fiscal year.</text> </level> </level> </section> <section article="glg" article_name="Local Government" number="20-422" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="4" subtitle_name="Hotel Rental Taxes"> <text>Wicomico County shall distribute the hotel rental tax revenue as follows:</text> <level label="1"> <text>a reasonable sum for hotel rental tax administrative costs, not to exceed 5%, to the general fund of the county;</text> </level> <level label="2"> <text>if the county authorizes a hotel rental tax rate of 6%:</text> <level label="i"> <level label="16"> <text>7% of the revenue to the Salisbury Zoological Park; and</text> </level> </level> <level label="ii"> <level label="16"> <text>7% of the revenue to the Wicomico County Youth and Civic Center to be used for its improvement and renovation; and</text> </level> </level> </level> <level label="3"> <text>the remaining balance to the general fund of the county to underwrite the Wicomico County Convention and Visitors Bureau.</text> </level> </section> <section article="glg" article_name="Local Government" number="20-423" future_version_removed="true" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="4" subtitle_name="Hotel Rental Taxes"> <text>A county shall make the distributions required under this part between the 15th day and the 30th day of each calendar month.</text> </section> <section article="glg" article_name="Local Government" number="20-424" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="4" subtitle_name="Hotel Rental Taxes"> <level label="a"> <level label="1"> <text>On or before October 1 of each year, a Western Maryland code county shall prepare a report on the hotel rental tax.</text> </level> <level label="2"> <text>The report shall be published in a newspaper of general circulation in the county and posted on the county’s Internet Web site.</text> </level> <level label="3"> <text>The report shall include:</text> <level label="i"> <text>the amount of revenue the county collected from the hotel rental tax in the previous fiscal year;</text> </level> <level label="ii"> <text>an itemized statement of the use of hotel rental tax revenue; and</text> </level> <level label="iii"> <text>the name and salary of each position in the county unit that administers the hotel rental tax.</text> </level> </level> </level> <level label="b"> <text>A Western Maryland code county shall provide a copy of any audits that relate to the hotel rental tax to the county Senate and House Delegations to the General Assembly.</text> </level> </section> <section article="glg" article_name="Local Government" number="20-425" future_version_removed="true" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="4" subtitle_name="Hotel Rental Taxes"> <level label="a"> <text>If a hotel fails to pay the hotel rental tax as required under this part, the hotel shall pay interest on the unpaid tax from the date on which the hotel is required to pay the tax to the date that the tax is paid.</text> </level> <level label="b"> <text>The interest rate for each month or fraction of a month is:</text> <level label="1"> <text>for Cecil County, Dorchester County, Talbot County, Washington County, and Wicomico County, 1%; and</text> </level> <level label="2"> <text>for any other county, 0.5%.</text> </level> </level> </section> <section article="glg" article_name="Local Government" number="20-426" future_version_removed="true" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="4" subtitle_name="Hotel Rental Taxes"> <level label="a"> <text>Except in Talbot County or Wicomico County, if a hotel fails to pay the hotel rental tax to a county within 1 month after the payment is due under § 20–410 of this subtitle, the hotel shall pay a tax penalty of 10% of the unpaid tax.</text> </level> <level label="b"> <text>If a hotel fails to pay the hotel rental tax to Talbot County or Wicomico County within 120 days after the payment is due under § 20–410 of this subtitle, the hotel shall pay a tax penalty of 10% of the unpaid tax.</text> </level> </section> <section article="glg" article_name="Local Government" number="20-427" future_version_removed="true" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="4" subtitle_name="Hotel Rental Taxes"> <level label="a"> <text>A county may file a civil action to collect unpaid hotel rental tax.</text> </level> <level label="b"> <text>A county may collect unpaid hotel rental tax by distraint.</text> </level> <level label="c"> <text>Except in Calvert County and St. Mary’s County, unpaid hotel rental tax is:</text> <level label="1"> <text>a lien against the real and personal property of the person owing the tax; and</text> </level> <level label="2"> <text>collectible in the same manner as the property tax may be collected under the Tax – Property Article.</text> </level> </level> </section> <section article="glg" article_name="Local Government" number="20-428" future_version_removed="true" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="4" subtitle_name="Hotel Rental Taxes"> <level label="a"> <level label="1"> <text>Subject to paragraph (2) of this subsection, to protect hotel rental tax revenue, a county may require a hotel to file security with the county in an amount that the county determines.</text> </level> <level label="2"> <text>Cecil County, Talbot County, and Wicomico County may require security under this section only for a hotel that has been in default.</text> </level> </level> <level label="b"> <text>Security under this section shall be:</text> <level label="1"> <text>a bond issued by a surety company that is:</text> <level label="i"> <text>authorized to do business in the State; and</text> </level> <level label="ii"> <text>approved by the Insurance Commissioner as to solvency and responsibility;</text> </level> </level> <level label="2"> <text>cash; or</text> </level> <level label="3"> <text>security approved by the county.</text> </level> </level> <level label="c"> <level label="1"> <text>If security is required under this section, the county shall give the hotel notice of the amount of security.</text> </level> <level label="2"> <text>Within 5 days after a hotel receives notice that security is required, the hotel shall:</text> <level label="i"> <text>file the security; or</text> </level> <level label="ii"> <text>submit a written request for a hearing on the security requirement.</text> </level> </level> </level> <level label="d"> <level label="1"> <text>If a hearing is requested under subsection (c) of this section, the county shall hold a hearing to determine the necessity, propriety, and amount of the security.</text> </level> <level label="2"> <level label="i"> <text>The determination at the hearing is final.</text> </level> <level label="ii"> <text>The hotel shall comply within 15 days after the hotel receives notice of the determination.</text> </level> </level> </level> <level label="e"> <text>Without notice to the hotel that files security under subsection (b)(2) or (3) of this section, the county at any time may:</text> <level label="1"> <text>apply the cash to the hotel rental tax due; or</text> </level> <level label="2"> <text>sell the security and apply the proceeds of the sale to the hotel rental tax due.</text> </level> </level> </section> <section article="glg" article_name="Local Government" number="20-431" future_version_removed="true" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="4" subtitle_name="Hotel Rental Taxes"> <level label="a"> <text>In this part the following words have the meanings indicated.</text> </level> <level label="b"> <text>“Hotel” has the meaning stated in § 20–401 of this subtitle.</text> </level> <level label="c"> <text>“Hotel rental tax” means the tax on a transient charge.</text> </level> <level label="d"> <level label="1"> <text>“Transient charge” means a hotel charge for sleeping accommodations for a period not exceeding 4 consecutive months.</text> </level> <level label="2"> <text>“Transient charge” does not include any hotel charge for:</text> <level label="i"> <text>services; or</text> </level> <level label="ii"> <text>accommodations other than sleeping accommodations.</text> </level> </level> </level> </section> <section article="glg" article_name="Local Government" number="20-432" future_version_removed="true" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="4" subtitle_name="Hotel Rental Taxes"> <level label="a"> <text>Except as provided in subsections (b) and (c) of this section, a municipality may impose, by ordinance or resolution, a hotel rental tax.</text> </level> <level label="b"> <level label="1"> <text>In this subsection, “hotel rental tax revenue sharing arrangement” includes:</text> <level label="i"> <text>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</text> </level> <level label="ii"> <text>any other hotel rental tax revenue sharing requirement, agreement, or arrangement between a county and a municipality.</text> </level> </level> <level label="2"> <text>A municipality in a county that has a hotel rental tax revenue sharing arrangement between the municipality and the county may not impose a hotel rental tax under this part.</text> </level> </level> <level label="c"> <text>A municipality may not impose a hotel rental tax if the municipality is located in a county that:</text> <level label="1"> <text>distributes at least 50% of total county hotel rental tax revenues to promote tourism in the county; or</text> </level> <level label="2"> <text>does not impose a tax on a transient charge paid to a hotel.</text> </level> </level> </section> <section article="glg" article_name="Local Government" number="20-433" future_version_removed="true" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="4" subtitle_name="Hotel Rental Taxes"> <level label="a"> <text>Subject to subsection (b) of this section, a municipality shall set the rate of the hotel rental tax.</text> </level> <level label="b"> <text>The hotel rental tax for a municipality may not exceed 2%.</text> </level> </section> <section article="glg" article_name="Local Government" number="20-434" future_version_removed="true" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="4" subtitle_name="Hotel Rental Taxes"> <text>A municipality that imposes a hotel rental tax may:</text> <level label="1"> <text>provide for the administration and collection of the tax;</text> </level> <level label="2"> <text>provide for additional exemptions from the tax; and</text> </level> <level label="3"> <text>impose penalties for failure to collect, report, or pay the tax.</text> </level> </section> <section article="glg" article_name="Local Government" number="20-435" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="4" subtitle_name="Hotel Rental Taxes"> <text>A municipality that imposes a hotel rental tax under this part shall distribute to a convention and visitors bureau in the county where the municipality is located at least the same percentage of the hotel rental tax collected that the county distributes to the convention and visitors bureau from any county hotel rental tax.</text> </section> <section article="glg" article_name="Local Government" number="20-436" future_version_removed="true" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="4" subtitle_name="Hotel Rental Taxes"> <text>If a county has the authority under Part I of this subtitle or any other law to impose a tax on transient charges paid to hotels, to accommodate a tax imposed under this part by a municipality, the county may impose a tax rate on transient charges paid to hotels located in the municipality that is lower than the tax rate imposed on transient charges paid to hotels outside the municipality.</text> </section> <section article="glg" article_name="Local Government" number="20-501" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="5" subtitle_name="Mobile Home and Trailer Park Taxes"> <level label="a"> <level label="1"> <text>In this section the following words have the meanings indicated.</text> </level> <level label="2"> <text>“Camping shelter” means a tent or other collapsible structure that provides temporary living quarters for recreational, camping, or travel use.</text> </level> <level label="3"> <text>“Mobile home park” means a mobile home court or park or a trailer park.</text> </level> <level label="4"> <text>“Recreational vehicle” means a trailer or other vehicle that provides temporary living quarters for recreational, camping, or travel use.</text> </level> </level> <level label="b"> <level label="1"> <text>By resolution or ordinance, a county or municipality may impose a tax on the amount paid for:</text> <level label="i"> <text>the rental, leasing, or use of any space, facility, or accommodation in a mobile home park; or</text> </level> <level label="ii"> <text>services provided by a mobile home park.</text> </level> </level> <level label="2"> <text>The tax authorized under this subsection does not apply to a recreational vehicle or camping shelter if:</text> <level label="i"> <text>the recreational vehicle or camping shelter is intended and used only for temporary occupancy of 30 days or less; or</text> </level> <level label="ii"> <text>the county or municipality imposes the tax authorized under subsection (c) of this section.</text> </level> </level> </level> <level label="c"> <level label="1"> <text>Except as provided in paragraph (3) of this subsection, by resolution or ordinance, a county or municipality may impose a tax on the amount paid for:</text> <level label="i"> <text>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</text> </level> <level label="ii"> <text>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.</text> </level> </level> <level label="2"> <text>Except as provided in paragraph (3) of this subsection, the rate of the tax authorized under this subsection may not exceed 3% of the amount subject to the tax.</text> </level> <level label="3"> <text>In Washington County:</text> <level label="i"> <text>the rate of the tax authorized under this subsection is 6%;</text> </level> <level label="ii"> <text>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</text> </level> <level label="iii"> <text>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.</text> </level> </level> </level> <level label="d"> <text>A county or municipality may require the operator or owner of a mobile home park to collect a tax authorized under this section and remit the tax collected to the county or municipality or to the agency that the county or municipality designates.</text> </level> <level label="e"> <text>A county or municipality may provide for:</text> <level label="1"> <text>the maintenance of public records relating to a tax authorized under this section and its collection; and</text> </level> <level label="2"> <text>the inspection or publication of the records.</text> </level> </level> <level label="f"> <text>A county or municipality may provide for penalties for failure to comply with the requirements relating to a tax authorized under this section.</text> </level> <level label="g"> <text>This section does not affect any requirement concerning permits to locate a trailer, house trailer, trailer coach, or mobile home.</text> </level> </section> <section article="glg" article_name="Local Government" number="20-502" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="5" subtitle_name="Mobile Home and Trailer Park Taxes"> <level label="a"> <text>In this section, “mobile home” means a form of housing that:</text> <level label="1"> <text>is commonly known as a trailer or house trailer;</text> </level> <level label="2"> <text>is or can be used for residential purposes; and</text> </level> <level label="3"> <level label="i"> <text>is permanently attached to land; or</text> </level> <level label="ii"> <text>is connected to water, gas, electric, or sewage facilities.</text> </level> </level> </level> <level label="b"> <text>By ordinance, Charles County may impose a tax on the use of a mobile home located in the county.</text> </level> <level label="c"> <text>The tax authorized under this section does not apply to a mobile home that is:</text> <level label="1"> <text>unoccupied;</text> </level> <level label="2"> <text>held for sale on a sales lot; or</text> </level> <level label="3"> <text>located on property used as a mobile home park.</text> </level> </level> <level label="d"> <text>The tax authorized under this section may not exceed $250 each year for each mobile home.</text> </level> <level label="e"> <level label="1"> <text>An owner of property on which a mobile home subject to the tax under this section is located shall pay the tax to the county office that the County Commissioners of Charles County designate by ordinance.</text> </level> <level label="2"> <level label="i"> <text>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.</text> </level> <level label="ii"> <text>The property owner may collect the tax from the occupant under subparagraph (i) of this paragraph as a part of the rental fees.</text> </level> <level label="iii"> <text>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.</text> </level> <level label="iv"> <text>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.</text> </level> </level> </level> <level label="f"> <text>If the county imposes the tax authorized under this section, the county, by ordinance, may provide for:</text> <level label="1"> <text>assessment of the tax as of the date of finality for the real property taxes of the property owner;</text> </level> <level label="2"> <text>maintenance of records relating to the tax and its collection;</text> </level> <level label="3"> <text>pro rata assessment of the tax when a mobile home is occupied less than 12 months per year;</text> </level> <level label="4"> <text>other requirements relating to the administration of the tax; and</text> </level> <level label="5"> <text>penalties for failure to comply with the requirements relating to the tax.</text> </level> </level> </section> <section article="glg" article_name="Local Government" number="20-601" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="6" subtitle_name="Sales and Use Taxes; User Fees; Gross Receipts Tax"> <level label="a"> <text>Except as provided in subsection (b) of this section, a county may impose a sales or use tax on controlled dangerous substances as defined in § 5–101 of the Criminal Law Article.</text> </level> <level label="b"> <text>A county may not impose a sales or use tax under subsection (a) of this section on sales by a person who complies with Title 5, Subtitle 3 of the Criminal Law Article.</text> </level> </section> <section article="glg" article_name="Local Government" number="20-602" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="6" subtitle_name="Sales and Use Taxes; User Fees; Gross Receipts Tax"> <level label="a"> <level label="1"> <text>In this section the following words have the meanings indicated.</text> </level> <level label="2"> <text>“Beverage” does not include an alcoholic beverage, as defined in § 5–101 of the Tax – General Article, if the alcoholic beverage is sold for consumption off the premises.</text> </level> <level label="3"> <text>“Convention center facility” means a convention center of at least 150,000 net square feet that is used for the holding of conventions, trade shows, meetings, displays, entertainment shows, or similar events but does not have lodging facilities.</text> </level> <level label="4"> <text>“Food” has the meaning stated in § 11–206 of the Tax – General Article.</text> </level> <level label="5"> <text>“Premises” has the meaning stated in § 11–206 of the Tax – General Article.</text> </level> <level label="6"> <text>“Public local law” has the meaning stated in Article XI–F, § 1 of the Maryland Constitution.</text> </level> <level label="7"> <text>“Resort area” means any portion of a county, as specified by the county commissioners of the county, that:</text> <level label="i"> <text>by reason of natural, scenic, or man–made attractions or development, has an unusual influx of visitors, sojourners, and temporary residents; and</text> </level> <level label="ii"> <text>by reason of the influx, requires municipal services in unusual number or magnitude.</text> </level> </level> <level label="8"> <text>“Substantial grocery or market business” has the meaning stated in § 11–206 of the Tax – General Article.</text> </level> <level label="9"> <text>“Taxable price” has the meaning stated in § 11–101 of the Tax – General Article.</text> </level> </level> <level label="b"> <level label="1"> <text>Except as otherwise provided in this section, the county commissioners of a code county, by public local law, may impose a tax on the sale of food and beverages in a resort area in the county for the sole purpose of providing revenues to pay the principal and interest on bonds issued relating to the construction, reconstruction, repair, renovation, or equipping of a convention center facility in the resort area.</text> </level> <level label="2"> <text>The total oustanding principal amount of the bonds issued by the county commissioners for the purpose stated in paragraph (1) of this subsection may not exceed $20,000,000.</text> </level> </level> <level label="c"> <level label="1"> <text>Before passing a public local law imposing a tax under this section or altering the amount of the tax, the county commissioners shall hold a public hearing.</text> </level> <level label="2"> <text>Notice of the hearing shall be published in at least one newspaper of general circulation in the county not less than 3 or more than 14 days before the hearing.</text> </level> <level label="3"> <text>The notice shall state the subject of the hearing and the time and place that the hearing will occur.</text> </level> </level> <level label="d"> <text>A tax imposed under this section does not apply to:</text> <level label="1"> <text>a sale of food that is exempt from the State sales and use tax under § 11–206 of the Tax – General Article;</text> </level> <level label="2"> <text>a sale of food or beverages for consumption off the premises if sold by a vendor that operates a substantial grocery or market business at the same location where the food is sold, even if the sale is subject to the State sales and use tax under Title 11 of the Tax – General Article; or</text> </level> <level label="3"> <text>a sale of food or beverages in a vending machine.</text> </level> </level> <level label="e"> <text>A tax imposed under this section may not exceed 1% of the taxable price of a sale of food or beverages that are subject to the tax.</text> </level> <level label="f"> <text>A tax imposed under this section shall be:</text> <level label="1"> <text>collected from the buyer on behalf of the county by the vendor who makes a sale that is subject to the tax; and</text> </level> <level label="2"> <text>held in trust by the vendor for the county.</text> </level> </level> <level label="g"> <level label="1"> <text>A vendor required to collect a tax imposed under this section shall file a return with the county on or before the 21st day of each month.</text> </level> <level label="2"> <text>A return required under this section:</text> <level label="i"> <text>shall be made on the form that the county requires; and</text> </level> <level label="ii"> <text>shall contain the information that the county requires, including:</text> <level label="1"> <text>the gross proceeds of the vendor during the preceding month from sales that are subject to the tax;</text> </level> <level label="2"> <text>the taxable price of sales for the month on which the tax is computed; and</text> </level> <level label="3"> <text>the tax due.</text> </level> </level> </level> </level> <level label="h"> <level label="1"> <text>A vendor who makes a sale that is subject to a tax imposed under this section shall pay the tax that the vendor collects for the sale with the return that covers the period in which the vendor makes the sale.</text> </level> <level label="2"> <text>For the expense of collection and remittance of a tax imposed under this section, a vendor who timely files a return and remits the tax may deduct an amount equal to 1.5% of the gross tax collected by the vendor.</text> </level> </level> <level label="i"> <text>The county commissioners may provide by law for:</text> <level label="1"> <text>the imposition of interest and penalties for failure to pay the tax as required; and</text> </level> <level label="2"> <text>collection of unpaid tax, interest, or penalties.</text> </level> </level> <level label="j"> <level label="1"> <text>The Comptroller shall provide a county that imposes a tax under this section with information to help the county verify liability for the tax.</text> </level> <level label="2"> <text>The Comptroller may charge a county a reasonable fee for the cost of providing information under this subsection.</text> </level> </level> <level label="k"> <text>From the total revenue derived from a tax imposed under this section, the county commissioners shall:</text> <level label="1"> <text>deduct a reasonable percentage not to exceed 5% for the cost of imposing and collecting the tax; and</text> </level> <level label="2"> <text>after the deduction in item (1) of this subsection, distribute the revenue to the appropriate authority to be deposited in a sinking fund and used for the sole purpose of paying the principal and interest on bonds issued relating to a convention center facility in accordance with subsection (b) of this section.</text> </level> </level> <level label="l"> <level label="1"> <text>If any tax is imposed by the county commissioners of a county in accordance with this section, the authority to impose the tax in the county shall terminate at the end of the month in which sufficient revenues have been generated to pay in full the maturing principal of and interest on any bonds issued relating to a convention center in accordance with subsection (b) of this section.</text> </level> <level label="2"> <text>The county commissioners shall notify the Comptroller as to the month in which the authority to impose the tax expires.</text> </level> </level> </section> <section article="glg" article_name="Local Government" number="20-603" future_version_removed="true" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="6" subtitle_name="Sales and Use Taxes; User Fees; Gross Receipts Tax"> <level label="a"> <text>By ordinance, Anne Arundel County may impose a sales or use tax on:</text> <level label="1"> <text>fuel and utilities used by commercial and industrial businesses;</text> </level> <level label="2"> <text>residential, commercial, and industrial telephone service; and</text> </level> <level label="3"> <text>space rentals other than space rentals for the docking or storing of boats.</text> </level> </level> <level label="b"> <level label="1"> <text>Any revenues collected under subsection (a)(1) and (2) of this section in the City of Annapolis shall be allocated and distributed in equal amounts to the City of Annapolis and to Anne Arundel County.</text> </level> <level label="2"> <text>Except as otherwise provided in this subsection, any revenue generated in the City of Annapolis from the tax on space rentals shall be collected and retained by the City of Annapolis.</text> </level> <level label="3"> <text>Except as provided in paragraph (6) of this subsection, any revenue generated in the City of Annapolis from the hotel tax shall be collected by Anne Arundel County.</text> </level> <level label="4"> <text>From any revenue generated in the City of Annapolis from the hotel tax, Anne Arundel County shall distribute:</text> <level label="i"> <text>3% to a special fund to be used only to provide funds to the Annapolis Art in Public Places Commission;</text> </level> <level label="ii"> <text>3% to a special fund to be used only to provide funds to the Arts Council of Anne Arundel County, Inc.;</text> </level> <level label="iii"> <text>17% to a special fund to be used only to provide funds to Visit Annapolis and Anne Arundel County, Inc.; and</text> </level> <level label="iv"> <text>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.</text> </level> </level> <level label="5"> <text>After making the distributions required under paragraph (4) of this subsection, the balance of the revenue generated in the City of Annapolis from the hotel tax shall be distributed to the City of Annapolis.</text> </level> <level label="6"> <level label="i"> <text>Anne Arundel County may authorize the City of Annapolis to collect revenue generated in the City of Annapolis from the hotel tax.</text> </level> <level label="ii"> <text>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.</text> </level> </level> </level> <level label="c"> <level label="1"> <text>From the county’s share of revenue from the hotel tax, Anne Arundel County shall distribute:</text> <level label="i"> <text>3% to a special fund to be used only to provide funds to the Arts Council of Anne Arundel County, Inc.; and</text> </level> <level label="ii"> <text>17% to a special fund to be used only to provide funds to Visit Annapolis and Anne Arundel County, Inc.</text> </level> </level> <level label="2"> <text>After making the distributions required under paragraph (1) of this subsection, the balance of the county’s share of revenue from the hotel tax shall be credited to the general fund of the county.</text> </level> </level> <level label="d"> <level label="1"> <text>On or before November 1 each year, the Annapolis Art in Public Places Commission shall report on its use of hotel tax revenue during the preceding fiscal year to:</text> <level label="i"> <text>the Mayor and City Council of the City of Annapolis; and</text> </level> <level label="ii"> <text>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.</text> </level> </level> <level label="2"> <text>If the Annapolis Art in Public Places Commission fails to submit the report required under paragraph (1) of this subsection, the City of Annapolis may withhold from appropriation special funds dedicated to the Commission under this section.</text> </level> </level> <level label="e"> <level label="1"> <text>On or before November 1 each year, the Arts Council of Anne Arundel County, Inc. and Visit Annapolis and Anne Arundel County, Inc. shall report on their use of hotel tax revenue during the preceding fiscal year to:</text> <level label="i"> <text>the Anne Arundel County Executive;</text> </level> <level label="ii"> <text>the Mayor and City Council of the City of Annapolis; and</text> </level> <level label="iii"> <text>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.</text> </level> </level> <level label="2"> <text>The County Auditor of Anne Arundel County:</text> <level label="i"> <text>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</text> </level> <level label="ii"> <text>shall report any audit findings under item (i) of this paragraph to the governing body of Anne Arundel County.</text> </level> </level> <level label="3"> <level label="i"> <text>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:</text> <level label="1"> <text>submit the report required under paragraph (1) of this subsection; or</text> </level> <level label="2"> <text>correct any audit findings identified under paragraph (2) of this subsection.</text> </level> </level> <level label="ii"> <text>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:</text> <level label="1"> <text>submit the report required under paragraph (1) of this subsection; or</text> </level> <level label="2"> <text>correct any audit findings identified under paragraph (2) of this subsection.</text> </level> </level> </level> </level> <level label="f"> <text>The hotel tax authorized under this section does not apply to the sale of a right to occupy a room or lodgings as a transient guest at a dormitory or other lodging facility that:</text> <level label="1"> <text>is operated solely in support of the headquarters, a training facility, a conference facility, an awards facility, or the campus of a corporation or other organization;</text> </level> <level label="2"> <text>provides lodging solely for employees, contractors, vendors, and other invitees of the corporation that owns the dormitory or lodging facility; and</text> </level> <level label="3"> <text>does not offer lodging services to the general public.</text> </level> </level> </section> <section article="glg" article_name="Local Government" number="20-604" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="6" subtitle_name="Sales and Use Taxes; User Fees; Gross Receipts Tax"> <level label="a"> <level label="1"> <text>Subject to paragraph (2) of this subsection and except as provided in subsection (b) of this section, by ordinance, the County Council for Prince George’s County may impose a sales or use tax on any form of energy or fuel used in Prince George’s County.</text> </level> <level label="2"> <text>The percentage of a tax imposed under this section may not exceed the percentage in effect on July 1, 1992.</text> </level> </level> <level label="b"> <level label="1"> <text>Subject to paragraph (2) of this subsection, this section does not apply to:</text> <level label="i"> <text>motor vehicle fuels;</text> </level> <level label="ii"> <text>fuels used in the production of other forms of energy that are subject to the tax imposed under this section; or</text> </level> <level label="iii"> <text>energy or fuel used by a municipality in Prince George’s County.</text> </level> </level> <level label="2"> <text>Notwithstanding any other law, subject to paragraph (3) of this subsection, the sale or use of energy or fuel used by the Washington Suburban Sanitary Commission in Prince George’s County is not exempt from the tax imposed under this section.</text> </level> <level label="3"> <text>The County Council for Prince George’s County may provide exemptions from the tax imposed under this section that are in addition to the exemptions under paragraph (1) of this subsection.</text> </level> </level> <level label="c"> <text>The County Council for Prince George’s County:</text> <level label="1"> <text>shall provide for the refund of the tax imposed under this section to a person who is eligible for:</text> <level label="i"> <text>a tax credit under § 9–102 or § 9–104 of the Tax – Property Article; or</text> </level> <level label="ii"> <text>weatherization or energy assistance from the State; and</text> </level> </level> <level label="2"> <text>may provide for the refund of the tax imposed under this section to a person who is not eligible for a refund under item (1) of this subsection.</text> </level> </level> <level label="d"> <level label="1"> <text>Except as provided in paragraph (2) of this subsection, the tax imposed under this section:</text> <level label="i"> <text>shall be either a percentage of the net energy or fuel bill or an amount per unit of fuel or energy;</text> </level> <level label="ii"> <text>shall be itemized on the bill;</text> </level> <level label="iii"> <text>may not be considered part of the price charged for the energy or fuel; and</text> </level> <level label="iv"> <text>is not subject to the approval of the Public Service Commission.</text> </level> </level> <level label="2"> <level label="i"> <text>A heating fuel vendor may include the tax imposed under this section as part of the price charged for fuel oil.</text> </level> <level label="ii"> <text>If the local tax is included in the price, the fuel oil bill shall state that clearly.</text> </level> </level> <level label="3"> <text>The vendor shall collect the tax on behalf of Prince George’s County.</text> </level> </level> <level label="e"> <text>The net proceeds of the tax imposed under this section shall be used only:</text> <level label="1"> <text>for funding of the public ethics provisions under Title 5, Subtitle 8, Part V of the General Provisions Article; or</text> </level> <level label="2"> <text>to meet the county’s funding requirements under § 5–235(a) of the Education Article.</text> </level> </level> </section> <section article="glg" article_name="Local Government" number="20-605" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="6" subtitle_name="Sales and Use Taxes; User Fees; Gross Receipts Tax"> <level label="a"> <level label="1"> <text>In this section the following words have the meanings indicated.</text> </level> <level label="2"> <text>“Mobile Telecommunications Sourcing Act” means the federal Mobile Telecommunications Sourcing Act, 4 U.S.C. §§ 116 through 126.</text> </level> <level label="3"> <text>“Service address” means:</text> <level label="i"> <text>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</text> </level> <level label="ii"> <text>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.</text> </level> </level> </level> <level label="b"> <level label="1"> <text>Except as otherwise provided in this section, a tax imposed under this section applies to telecommunications service that:</text> <level label="i"> <text>originates and terminates in Prince George’s County; or</text> </level> <level label="ii"> <text>originates or terminates in Prince George’s County and has a service address in Prince George’s County.</text> </level> </level> <level label="2"> <text>Notwithstanding paragraph (1) of this subsection, and except as provided in paragraph (3) of this subsection, for a customer bill to which the amendment made by the Mobile Telecommunications Sourcing Act applies, a tax imposed under this section applies to mobile telecommunications service to the fullest extent authorized under § 117(b) of the Mobile Telecommunications Sourcing Act.</text> </level> <level label="3"> <text>A tax imposed under this section does not apply to:</text> <level label="i"> <text>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;</text> </level> <level label="ii"> <text>a prepaid telephone calling arrangement that is taxable under Title 11 of the Tax – General Article; or</text> </level> <level label="iii"> <text>telephone lifeline service provided under § 8–201 of the Public Utilities Article.</text> </level> </level> </level> <level label="c"> <text>By ordinance, the County Council for Prince George’s County shall impose at least one of the following:</text> <level label="1"> <text>a sales and use tax on telecommunications service in Prince George’s County at a rate not less than 5%; or</text> </level> <level label="2"> <text>an excise tax on telecommunications service in Prince George’s County at a rate not exceeding $3.50 monthly for each telephone line.</text> </level> </level> <level label="d"> <level label="1"> <text>A tax imposed under this section shall be itemized on each bill for telecommunications service in Prince George’s County.</text> </level> <level label="2"> <text>Each vendor providing telecommunications service in Prince George’s County shall collect the tax on behalf of and remit the tax to the county.</text> </level> </level> <level label="e"> <level label="1"> <text>The net proceeds of the revenue from a tax imposed under this section shall be used as follows:</text> <level label="i"> <text>at least 90% of the net proceeds shall be used for operating expenditures for the Prince George’s County school system; and</text> </level> <level label="ii"> <text>the remainder shall be used for:</text> <level label="1"> <text>cash payments for capital expenditures for school renovation projects approved by the Prince George’s County Board of Education and Prince George’s County; or</text> </level> <level label="2"> <text>payment of debt service on bonds issued by the governing body of Prince George’s County for school renovation projects approved by the Prince George’s County Board of Education and Prince George’s County.</text> </level> </level> </level> <level label="2"> <text>The proceeds provided under this section for 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.</text> </level> <level label="3"> <text>Among the expenditures to be funded from the proceeds, the Prince George’s County Board of Education shall consider:</text> <level label="i"> <text>a program to serve disruptive, delinquent, or low–performing students in grades 6 through 12 that:</text> <level label="1"> <text>provides proof of progress in reading and mathematics;</text> </level> <level label="2"> <text>is designed to include small learning communities and areas of support services provided by community–based providers; and</text> </level> <level label="3"> <text>is operated by an educational provider with substantial experience serving the type of student population served by the program in separate school facilities provided by the education provider, unless the public school system decides otherwise;</text> </level> </level> <level label="ii"> <text>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</text> </level> <level label="iii"> <text>addressing any needs related to capital improvements or renovations that are the result of the deferral of maintenance or other deterioration of school facilities.</text> </level> </level> <level label="4"> <text>On or before December 31 of each year, the governing body of Prince George’s County shall submit a report detailing the expenditure of revenues generated from a tax imposed under this section to the Department of Legislative Services, the Prince George’s County school system, and the Prince George’s County Delegation of the General Assembly.</text> </level> </level> </section> <section article="glg" article_name="Local Government" number="20-606" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="6" subtitle_name="Sales and Use Taxes; User Fees; Gross Receipts Tax"> <level label="a"> <text>Except as provided in subsection (b) of this section, by ordinance, the County Commissioners of St. Mary’s County may impose a sales or use tax on any form of energy or fuel used or consumed in St. Mary’s County.</text> </level> <level label="b"> <text>This section does not apply to:</text> <level label="1"> <text>motor vehicle fuels;</text> </level> <level label="2"> <text>fuels used in the production of other forms of energy that are subject to the tax imposed under this section; or</text> </level> <level label="3"> <text>energy or fuel used by a municipality in St. Mary’s County.</text> </level> </level> <level label="c"> <text>Before the County Commissioners of St. Mary’s County impose a tax under this section, the county commissioners shall hold a public hearing that:</text> <level label="1"> <text>is advertised twice at least 10 days before the hearing in a newspaper of general circulation in St. Mary’s County; and</text> </level> <level label="2"> <text>is not part of an annual budget hearing.</text> </level> </level> <level label="d"> <level label="1"> <text>The County Commissioners of St. Mary’s County may provide for the refund of the tax imposed under this section to a person who is eligible for:</text> <level label="i"> <text>a tax credit under § 9–102 or § 9–104 of the Tax – Property Article; or</text> </level> <level label="ii"> <text>weatherization or energy assistance from the State.</text> </level> </level> <level label="2"> <text>The county commissioners may provide for the refund of the tax imposed under this section to additional classes of persons based on:</text> <level label="i"> <text>age;</text> </level> <level label="ii"> <text>income; or</text> </level> <level label="iii"> <text>charitable endeavors.</text> </level> </level> </level> <level label="e"> <level label="1"> <text>The tax imposed under this section shall be either:</text> <level label="i"> <text>a percentage of the net energy or fuel bill; or</text> </level> <level label="ii"> <text>an amount per unit of fuel or energy.</text> </level> </level> <level label="2"> <level label="i"> <text>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%.</text> </level> <level label="ii"> <text>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:</text> <level label="1"> <text>the numerator of which is the sum of the total amounts billed in St. Mary’s County by all vendors for energy or fuel subject to the tax within that classification during the calendar year that ends before the beginning of the fiscal year; and</text> </level> <level label="2"> <text>the denominator of which is the total number of units of energy or fuel subject to the tax within that classification used or consumed in St. Mary’s County during the calendar year that ends before the beginning of the fiscal year.</text> </level> </level> </level> <level label="3"> <text>The County Commissioners of St. Mary’s County may establish different rates of tax on energy or fuel used for residential, commercial, and industrial purposes.</text> </level> </level> <level label="f"> <level label="1"> <text>Except as provided in paragraph (2) of this subsection, the tax imposed under this section:</text> <level label="i"> <text>shall be itemized on the bill;</text> </level> <level label="ii"> <text>may not be considered part of the price charged for the energy or fuel; and</text> </level> <level label="iii"> <text>is not subject to the approval of the Public Service Commission.</text> </level> </level> <level label="2"> <level label="i"> <text>A heating fuel vendor may include the tax imposed under this section as part of the price charged for fuel oil.</text> </level> <level label="ii"> <text>If the tax imposed under this section is included in the price, the fuel oil bill shall state that clearly.</text> </level> </level> <level label="3"> <text>The vendor shall collect the tax on behalf of St. Mary’s County.</text> </level> </level> <level label="g"> <level label="1"> <text>On or before February 1 of each year, a vendor of energy or fuel subject to the tax imposed under this section shall certify to the County Commissioners of St. Mary’s County, for each separate classification of energy or fuel for the preceding calendar year:</text> <level label="i"> <text>the total amount billed by the vendor in St. Mary’s County; and</text> </level> <level label="ii"> <text>the total number of units sold by the vendor in St. Mary’s County.</text> </level> </level> <level label="2"> <text>If the tax imposed under this section is imposed as an amount per unit of fuel or energy, the county commissioners shall determine the maximum amount per unit allowed under subsection (e)(2)(ii) of this section based on the totals certified by vendors under paragraph (1) of this subsection.</text> </level> </level> </section> <section article="glg" article_name="Local Government" number="20-607" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="6" subtitle_name="Sales and Use Taxes; User Fees; Gross Receipts Tax"> <level label="a"> <text>By ordinance, the governing body of Wicomico County may impose a user fee on the charges for all ticketed events held at the Wicomico County Youth and Civic Center.</text> </level> <level label="b"> <level label="1"> <text>Subject to paragraph (2) of this subsection, the governing body of Wicomico County shall set the rate of the user fee.</text> </level> <level label="2"> <text>The rate of the user fee may not exceed 5% of the charge for a ticket to an event held at the Wicomico County Youth and Civic Center.</text> </level> </level> <level label="c"> <text>Any revenue from the user fee authorized under this section shall be dedicated to the physical improvement of and renovations to the Wicomico County Youth and Civic Center.</text> </level> </section> <section article="glg" article_name="Local Government" number="20-608" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="6" subtitle_name="Sales and Use Taxes; User Fees; Gross Receipts Tax"> <level label="a"> <text>By ordinance, a municipality may impose a user fee on charges for the docking and storage of boats.</text> </level> <level label="b"> <level label="1"> <text>Subject to paragraph (2) of this subsection, a municipality shall set the rate of the user fee.</text> </level> <level label="2"> <text>The rate of the user fee may not exceed 5% of the rental charges for the docking and storage of boats.</text> </level> </level> <level label="c"> <text>The total amount of user fees charged per boat slip under this section may not exceed $100 annually.</text> </level> <level label="d"> <text>A municipality shall use any revenue from the user fee authorized under this section:</text> <level label="1"> <text>to maintain and enhance:</text> <level label="i"> <text>water quality;</text> </level> <level label="ii"> <text>water and wastewater treatment facilities;</text> </level> <level label="iii"> <text>marinas;</text> </level> <level label="iv"> <text>law enforcement;</text> </level> <level label="v"> <text>public safety; or</text> </level> <level label="vi"> <text>fire services; or</text> </level> </level> <level label="2"> <text>for land acquisition and the related construction and maintenance of public facilities to enhance public use and water access.</text> </level> </level> </section> <section article="glg" article_name="Local Government" number="20-609" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="6" subtitle_name="Sales and Use Taxes; User Fees; Gross Receipts Tax"> <level label="a"> <level label="1"> <text>In this section the following words have the meanings indicated.</text> </level> <level label="2"> <level label="i"> <text>“Heavy equipment property” means construction, earthmoving, or industrial equipment that is mobile, including any attachment for the heavy equipment.</text> </level> <level label="ii"> <text>“Heavy equipment property” includes:</text> <level label="1"> <text>a self–propelled vehicle that is not designed to be driven on a highway; and</text> </level> <level label="2"> <text>industrial electrical generation equipment, industrial lift equipment, industrial material handling equipment, or other similar industrial equipment.</text> </level> </level> </level> <level label="3"> <text>“Short–term lease or rental” means the lease or rental of heavy equipment property for a period of 365 days or less.</text> </level> </level> <level label="b"> <level label="1"> <text>Except as provided in subsection (c) of this section, there is a tax at a rate of 2% on the gross receipts from the short–term lease or rental of heavy equipment property by a person whose principal business is the short–term lease or rental of heavy equipment property at retail.</text> </level> <level label="2"> <text>A person is in the principal business of short–term lease or rental of heavy equipment property if:</text> <level label="i"> <text>the largest segment of total rental receipts of the business is from the short–term lease or rental of heavy equipment property; and</text> </level> <level label="ii"> <text>the business is described under Code 532412 of the North American Industry Classification System as published by the United States Census Bureau.</text> </level> </level> </level> <level label="c"> <text>The tax imposed under this section does not apply to:</text> <level label="1"> <text>a business located in a county or municipality that does not impose a personal property tax; or</text> </level> <level label="2"> <text>a short–term lease or rental of heavy equipment property to the federal government, the State, a county, or a municipality.</text> </level> </level> <level label="d"> <level label="1"> <text>A person who owns a business with gross receipts subject to the tax under this section shall collect the tax from the rental customer and remit the tax as provided in this subsection.</text> </level> <level label="2"> <text>The tax is payable quarterly and due by the last day of the month after the end of the quarter.</text> </level> <level label="3"> <text>A person who owns a business with gross receipts subject to the tax under this section shall remit the tax collected to:</text> <level label="i"> <text>the county in which the business is located, if that location is not within a municipality; or</text> </level> <level label="ii"> <text>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.</text> </level> </level> <level label="4"> <text>Notwithstanding any other law and except as otherwise provided in this section, the gross receipts tax imposed under this section shall be administered and collected according to the laws applicable to the personal property tax under the Tax – Property Article.</text> </level> </level> <level label="e"> <text>A person who owns a business with gross receipts subject to the tax under subsection (b) of this section shall submit to the Department of Assessments and Taxation a report on personal property as required under § 11–101 of the Tax – Property Article.</text> </level> </section> <section article="glg" article_name="Local Government" number="20-701" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="7" subtitle_name="Development Impact Fees"> <text>By public local law, the county commissioners of a code county may impose development impact fees to finance any of the capital costs of additional or expanded public works, improvements, and facilities required to accommodate new construction or development.</text> </section> <section article="glg" article_name="Local Government" number="20-701.1" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="7" subtitle_name="Development Impact Fees"> <level label="a"> <text>By ordinance, the County Council of Baltimore County may impose development impact fees to finance any of the capital costs of additional or expanded public works, improvements, and facilities required to accommodate new construction or development.</text> </level> <level label="b"> <text>Any funds collected through a development impact fee for the purposes identified under subsection (a) of this section shall be used within the surrounding community of the construction or development for which the development impact fee is imposed.</text> </level> </section> <section article="glg" article_name="Local Government" number="20-702" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="7" subtitle_name="Development Impact Fees"> <text>By ordinance or resolution, the County Commissioners of Carroll County may impose development impact fees to finance any of the capital costs of additional or expanded public works, improvements, and facilities required to accommodate new construction or development.</text> </section> <section article="glg" article_name="Local Government" number="20-703" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="7" subtitle_name="Development Impact Fees"> <level label="a"> <text>Subject to subsection (b) of this section, by ordinance, the governing body of Frederick County may impose development impact fees to finance any of the capital costs of additional or expanded public works, improvements, and facilities required to accommodate new construction or development.</text> </level> <level label="b"> <text>Before adopting an ordinance under this section, the governing body of Frederick County shall hold a public hearing.</text> </level> </section> <section article="glg" article_name="Local Government" number="20-704" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="7" subtitle_name="Development Impact Fees"> <level label="a"> <text>Subject to subsection (b) of this section, by ordinance or resolution, the County Commissioners of Garrett County may impose development impact fees to finance any of the capital costs of additional or expanded public works, improvements, and facilities required to accommodate new construction or development.</text> </level> <level label="b"> <text>Before adopting an ordinance or a resolution under this section, the County Commissioners of Garrett County shall hold a public hearing and provide reasonable notice of the hearing.</text> </level> </section> <section article="glg" article_name="Local Government" number="20-705" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="7" subtitle_name="Development Impact Fees"> <level label="a"> <text>By ordinance, the County Council of Harford County may impose a development impact fee not exceeding $10,000 on new construction or development.</text> </level> <level label="b"> <level label="1"> <text>The County Treasurer shall deposit the revenues from the development impact fee into a special fund.</text> </level> <level label="2"> <text>The revenues from the special fund may be used only for school:</text> <level label="i"> <text>site acquisition;</text> </level> <level label="ii"> <text>construction;</text> </level> <level label="iii"> <text>renovation;</text> </level> <level label="iv"> <text>debt reduction; or</text> </level> <level label="v"> <text>capital expenses.</text> </level> </level> </level> <level label="c"> <text>A municipality in Harford County shall assist the county council in the collection of the development impact fee in the municipality by:</text> <level label="1"> <text>collecting and remitting the fee to the county; or</text> </level> <level label="2"> <text>requiring the fee to be paid to the county in accordance with the county ordinance.</text> </level> </level> <level label="d"> <text>If a development impact fee is enacted under this section, the county shall:</text> <level label="1"> <text>prepare an annual report on the revenues generated by the development impact fee and how those revenues were spent; and</text> </level> <level label="2"> <text>on or before May 31 of each year, submit the report to the Harford County Delegation to the General Assembly.</text> </level> </level> </section> <section article="glg" article_name="Local Government" number="20-706" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="7" subtitle_name="Development Impact Fees"> <text>In addition to the uses of revenue from development impact fees authorized under this subtitle or a public local law, the County Commissioners of Queen Anne’s County may also use the revenue from a development impact fee to finance any capital costs related to the replacement of public school facilities. </text> </section> <section article="glg" article_name="Local Government" number="20-707" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="7" subtitle_name="Development Impact Fees"> <level label="a"> <level label="1"> <text>The County Commissioners of St. Mary’s County may impose building permit fees in an amount up to 2% of the cost of any new construction of any living units:</text> <level label="i"> <text>built in St. Mary’s County; or</text> </level> <level label="ii"> <text>prebuilt and brought into St. Mary’s County.</text> </level> </level> <level label="2"> <text>The county commissioners shall set the building permit fees in December of each year.</text> </level> </level> <level label="b"> <text>The revenue derived from this section shall be used to defray the cost to St. Mary’s County for additional educational, water, sewerage, road, sanitation, solid waste, park, or similar facilities.</text> </level> </section> <section article="glg" article_name="Local Government" number="20-801" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="8" subtitle_name="Development Excise Taxes"> <level label="a"> <text>“Public local law” has the meaning stated in Article XI–F, § 1 of the Maryland Constitution.</text> </level> <level label="b"> <level label="1"> <text>Subject to paragraph (2) of this subsection, by public local law, the county commissioners of a code county may impose a development excise tax when a subdivision lot is initially sold or transferred to finance any of the capital costs of additional or expanded public school facilities or improvements.</text> </level> <level label="2"> <text>A county that imposes a development impact fee may not impose a development excise tax under this section.</text> </level> </level> <level label="c"> <level label="1"> <text>Before passing a public local law imposing a development excise tax or altering the amount of the tax, the county commissioners shall hold a public hearing.</text> </level> <level label="2"> <text>Notice of the hearing shall be published in at least one newspaper of general circulation in the county not less than 3 or more than 14 days before the hearing.</text> </level> <level label="3"> <text>The notice shall state:</text> <level label="i"> <text>the subject of the hearing;</text> </level> <level label="ii"> <text>the time and place that the hearing will occur;</text> </level> <level label="iii"> <text>the amount of the tax; and</text> </level> <level label="iv"> <text>when during the subdivision process the tax shall be paid.</text> </level> </level> </level> <level label="d"> <level label="1"> <text>A development excise tax imposed under this section by a county other than a code county in the Eastern Shore class may not exceed $2,000 per lot.</text> </level> <level label="2"> <text>A development excise tax imposed under this section by a code county in the Eastern Shore class may not exceed $5,000 per lot.</text> </level> </level> <level label="e"> <level label="1"> <text>The county commissioners shall deposit development excise taxes in an account known as the “educational facilities improvement fund”.</text> </level> <level label="2"> <text>Money in the educational facilities improvement fund may be used only to pay for capital projects, or for debt incurred for capital projects, for additional or expanded public school facilities or improvements.</text> </level> </level> </section> <section article="glg" article_name="Local Government" number="20-802" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="8" subtitle_name="Development Excise Taxes"> <level label="a"> <text>“Public local law” has the meaning stated in Article XI–F, § 1 of the Maryland Constitution.</text> </level> <level label="b"> <level label="1"> <text>Subject to paragraph (2) of this subsection, by public local law, the county commissioners of a code county may impose a development excise tax when a subdivision lot is initially sold or transferred to finance any of the costs of purchasing development rights on agricultural land.</text> </level> <level label="2"> <text>A county that imposes a development impact fee may not impose a development excise tax under this section.</text> </level> </level> <level label="c"> <level label="1"> <text>Before passing a public local law imposing a development excise tax or altering the amount of the tax, the county commissioners shall hold a public hearing.</text> </level> <level label="2"> <text>Notice of the hearing shall be published in at least one newspaper of general circulation in the county not less than 3 or more than 14 days before the hearing.</text> </level> <level label="3"> <text>The notice shall state:</text> <level label="i"> <text>the subject of the hearing;</text> </level> <level label="ii"> <text>the time and place that the hearing will occur;</text> </level> <level label="iii"> <text>the amount of the tax; and</text> </level> <level label="iv"> <text>when during the subdivision process the tax shall be paid.</text> </level> </level> </level> <level label="d"> <text>A development excise tax imposed under this section may not exceed $750 per lot.</text> </level> <level label="e"> <level label="1"> <text>The county commissioners shall deposit development excise taxes in an account known as the “agricultural land preservation fund”.</text> </level> <level label="2"> <text>Money in the agricultural land preservation fund may be used only to pay for the purchase of development rights on agricultural land.</text> </level> </level> </section> <section article="glg" article_name="Local Government" number="20-803" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="8" subtitle_name="Development Excise Taxes"> <level label="a"> <text>By ordinance, the County Commissioners of Calvert County may impose a building excise tax on any building construction in Calvert County.</text> </level> <level label="b"> <text>The County Commissioners of Calvert County shall specify in the ordinance the types of building construction that are subject to the tax.</text> </level> <level label="c"> <text>The County Commissioners of Calvert County may impose different tax rates on different types of building construction.</text> </level> <level label="d"> <text>The revenues from the tax:</text> <level label="1"> <text>shall be deposited in the county’s general fund; and</text> </level> <level label="2"> <text>may be used for any lawful purpose in the county.</text> </level> </level> </section> <section article="glg" article_name="Local Government" number="20-804" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="8" subtitle_name="Development Excise Taxes"> <level label="a"> <level label="1"> <text>In this section the following words have the meanings indicated.</text> </level> <level label="2"> <text>“Dwelling type” means a single family detached home, town house, or multifamily housing unit.</text> </level> <level label="3"> <text>“New residential development” means the development of land that results in the issuance of a use and occupancy permit for a residential dwelling unit.</text> </level> <level label="4"> <text>“New school capacity construction bonds” means 10–year bonds issued by the County Commissioners of Charles County under § 19–616 of this article.</text> </level> </level> <level label="b"> <level label="1"> <text>By local law, the County Commissioners of Charles County may impose a fair share school construction excise tax against the owner of real property that is improved by new residential development.</text> </level> <level label="2"> <text>Before enacting a local law under this section, the county commissioners shall hold a public hearing and provide reasonable notice of the hearing.</text> </level> </level> <level label="c"> <level label="1"> <level label="i"> <text>For fiscal year 2003, the tax may not exceed:</text> <level label="1"> <text>for a single–family detached home, $9,700;</text> </level> <level label="2"> <text>for a town house, $9,200; and</text> </level> <level label="3"> <text>for a multifamily housing unit, $7,000.</text> </level> </level> <level label="ii"> <text>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.</text> </level> <level label="iii"> <text>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.</text> </level> <level label="iv"> <text>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.</text> </level> </level> <level label="2"> <text>Before setting the rate of the tax for each fiscal year, the County Commissioners of Charles County shall conduct a study to determine:</text> <level label="i"> <text>the current amount of total costs incurred to construct new capacity for public elementary, middle, and high school facilities in the county, including:</text> <level label="1"> <text>costs for land acquisition, architectural and engineering design, infrastructure, new classrooms, equipment, interest on bond principal, and bond issuance; and</text> </level> <level label="2"> <text>an amount equal to the total square footage of new public elementary, middle, and high school facilities in the county multiplied by the State square foot construction allowance, less the State funding share; and</text> </level> </level> <level label="ii"> <text>the current average number of students in the county by dwelling type.</text> </level> </level> </level> <level label="d"> <level label="1"> <text>The tax:</text> <level label="i"> <text>shall be collected and secured in the same manner as general ad valorem taxes unless otherwise provided by local law; and</text> </level> <level label="ii"> <text>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.</text> </level> </level> <level label="2"> <level label="i"> <text>The tax shall be collected annually over a period of 10 years at level amortized payments of principal and interest.</text> </level> <level label="ii"> <text>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.</text> </level> </level> <level label="3"> <text>The tax shall constitute a lien on all taxable real or personal property of the taxpayer for a period of 10 years or until the lien is satisfied by repayment.</text> </level> <level label="4"> <text>Prior to the sale or transfer of real property in Charles County that is improved by new residential development, the seller or transferor shall provide notice to the buyer or transferee that includes:</text> <level label="i"> <text>a statement that the tax may be imposed on the property; and</text> </level> <level label="ii"> <text>the amount of the tax for the dwelling type on the property.</text> </level> </level> </level> <level label="e"> <text>The revenues from the tax shall be used to pay the principal and interest on the new school capacity construction bonds as they become due.</text> </level> <level label="f"> <level label="1"> <text>On or before August 1 each year, the County Commissioners of Charles County shall report to the General Assembly, subject to § 2–1257 of the State Government Article, covering the preceding fiscal year.</text> </level> <level label="2"> <text>The report shall include:</text> <level label="i"> <text>the amount of the tax set by the county commissioners for each dwelling type;</text> </level> <level label="ii"> <text>the amount of proceeds derived from the issuance and sale of the county’s new school capacity construction bonds;</text> </level> <level label="iii"> <text>the number of parcels of real property improved by new residential development in Charles County; and</text> </level> <level label="iv"> <text>the number of square feet of new public school capacity approved for construction in Charles County by the Interagency Commission on School Construction.</text> </level> </level> </level> </section> <section article="glg" article_name="Local Government" number="20-805" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="8" subtitle_name="Development Excise Taxes"> <level label="a"> <level label="1"> <text>By ordinance, the County Council of Dorchester County may impose a building excise tax on any building construction in Dorchester County.</text> </level> <level label="2"> <text>The tax may be imposed throughout the county, including within municipalities.</text> </level> </level> <level label="b"> <text>The County Council of Dorchester County shall specify in the ordinance:</text> <level label="1"> <text>the types of building construction that are subject to the tax;</text> </level> <level label="2"> <text>the criteria and formulas used to assess the tax; and</text> </level> <level label="3"> <text>the tax rates.</text> </level> </level> <level label="c"> <level label="1"> <text>The County Council of Dorchester County may impose different tax rates on different types of building construction.</text> </level> <level label="2"> <text>The tax rates shall relate to the development or growth–related infrastructure needs in the county.</text> </level> <level label="3"> <text>The tax rates may not exceed:</text> <level label="i"> <text>for residential development, $5,000 per unit; and</text> </level> <level label="ii"> <text>for nonresidential development, the lesser of:</text> <level label="1"> <text>$1 per square foot; or</text> </level> <level label="2"> <text>$5,000 per lot or parcel.</text> </level> </level> </level> </level> <level label="d"> <level label="1"> <text>The revenues from the tax shall be deposited in a special fund.</text> </level> <level label="2"> <text>The special fund may be used only for the capital costs of additional or expanded public works, improvements, and facilities required to accommodate new construction or development, including emergency services, sheriff’s offices, and schools.</text> </level> </level> <level label="e"> <level label="1"> <text>If the tax is imposed within a municipality, the municipality shall assist the county in the collection of the tax by:</text> <level label="i"> <text>collecting and remitting the tax to the county; or</text> </level> <level label="ii"> <text>requiring the tax be paid to the county in accordance with the county ordinance.</text> </level> </level> <level label="2"> <level label="i"> <text>A municipality that collects the tax and remits the tax to the county may deduct a fee for administrative costs from the revenues collected.</text> </level> <level label="ii"> <text>The fee deducted under subparagraph (i) of this paragraph may not exceed 2% of the revenues collected by the municipality.</text> </level> </level> </level> </section> <section article="glg" article_name="Local Government" number="20-806" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="8" subtitle_name="Development Excise Taxes"> <level label="a"> <level label="1"> <text>By ordinance, the County Council of Talbot County may impose a building excise tax on any building construction in Talbot County.</text> </level> <level label="2"> <text>The tax may be imposed throughout the county, including within municipalities.</text> </level> </level> <level label="b"> <text>The County Council of Talbot County shall specify in the ordinance:</text> <level label="1"> <text>the types of building construction that are subject to the tax;</text> </level> <level label="2"> <text>the criteria and formulas used to assess the tax; and</text> </level> <level label="3"> <text>the tax rates.</text> </level> </level> <level label="c"> <level label="1"> <text>The County Council of Talbot County may impose different tax rates on different types of building construction.</text> </level> <level label="2"> <text>The tax rates shall relate to the development or growth–related infrastructure needs in the county.</text> </level> <level label="3"> <text>The tax rates may not exceed $2,000 per lot or parcel.</text> </level> </level> <level label="d"> <level label="1"> <text>The revenues from the tax shall be deposited in a special fund.</text> </level> <level label="2"> <text>The special fund may be used only for the capital costs of additional or expanded public works, improvements, and facilities required to accommodate new construction or development, including:</text> <level label="i"> <text>bridges;</text> </level> <level label="ii"> <text>parks and recreational facilities;</text> </level> <level label="iii"> <text>roads;</text> </level> <level label="iv"> <text>schools; and</text> </level> <level label="v"> <text>storm drainage facilities.</text> </level> </level> </level> <level label="e"> <text>If the tax is imposed within a municipality, the municipality shall assist the county in the collection of the tax by:</text> <level label="1"> <text>collecting and remitting the tax to the county; or</text> </level> <level label="2"> <text>requiring the tax be paid to the county in accordance with the county ordinance.</text> </level> </level> <level label="f"> <text>Talbot County shall adopt a revenue sharing mechanism to apportion an appropriate share of revenues from the tax to the municipalities within the county.</text> </level> </section> <section article="glg" article_name="Local Government" number="20-807" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="8" subtitle_name="Development Excise Taxes"> <level label="a"> <text>By ordinance, the County Commissioners of St. Mary’s County may impose a building excise tax on any building construction in St. Mary’s County.</text> </level> <level label="b"> <text>The County Commissioners of St. Mary’s County shall specify in the ordinance the types of building construction that are subject to the tax.</text> </level> <level label="c"> <text>The County Commissioners of St. Mary’s County may impose different tax rates on different types of building construction.</text> </level> <level label="d"> <text>The revenues from the tax:</text> <level label="1"> <text>shall be deposited in the county’s general fund; and</text> </level> <level label="2"> <text>may be used for any lawful purpose in the county.</text> </level> </level> </section> <section article="glg" article_name="Local Government" number="20-901" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="9" subtitle_name="Local Home Amenity Rental Tax"> <level label="a"> <text>In this part the following words have the meanings indicated.</text> </level> <level label="b"> <text>“Home amenity” means any portion, whether indoors or outdoors, of a residential property, excluding bedrooms or any portion of the property intended for sleeping quarters, that is occupied by the hour and for not more than 15 hours consecutively.</text> </level> <level label="c"> <text>“Home amenity rental” means the temporary use in exchange for consideration of a home amenity.</text> </level> <level label="d"> <text>“Home amenity rental charge” means a charge for a home amenity rental, excluding any charge for services.</text> </level> <level label="e"> <text>“Home amenity rental tax” means the tax on a home amenity rental charge.</text> </level> <level label="f"> <text>“Western Maryland code county” means a code county in the Western Maryland class as established under § 9–302 of this article.</text> </level> </section> <section article="glg" article_name="Local Government" number="20-902" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="9" subtitle_name="Local Home Amenity Rental Tax"> <text>This part applies only to:</text> <level label="1"> <text>a charter county;</text> </level> <level label="2"> <text>a code county;</text> </level> <level label="3"> <text>Calvert County;</text> </level> <level label="4"> <text>Carroll County;</text> </level> <level label="5"> <text>Cecil County;</text> </level> <level label="6"> <text>Garrett County;</text> </level> <level label="7"> <text>St. Mary’s County;</text> </level> <level label="8"> <text>Somerset County; and</text> </level> <level label="9"> <text>Washington County.</text> </level> </section> <section article="glg" article_name="Local Government" number="20-903" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="9" subtitle_name="Local Home Amenity Rental Tax"> <level label="a"> <text>A county may impose, by resolution, a home amenity rental tax.</text> </level> <level label="b"> <level label="1"> <text>This subsection applies only to Calvert County, Charles County, and St. Mary’s County.</text> </level> <level label="2"> <text>The governing body of a county shall hold a public hearing before imposing a home amenity rental tax.</text> </level> <level label="3"> <text>The hearing:</text> <level label="i"> <text>shall be advertised twice in a newspaper of general circulation in the county at least 10 days before the hearing; and</text> </level> <level label="ii"> <text>may not be part of the annual budget hearing.</text> </level> </level> </level> </section> <section article="glg" article_name="Local Government" number="20-904" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="9" subtitle_name="Local Home Amenity Rental Tax"> <level label="a"> <text>Subject to this section, the home amenity rental tax rate is the rate that the county sets by resolution.</text> </level> <level label="b"> <text>The home amenity rental tax rate may not exceed:</text> <level label="1"> <text>except as otherwise provided in this section, 1.5% in a code county;</text> </level> <level label="2"> <level label="1"> <text>5% in Cecil County;</text> </level> </level> <level label="3"> <text>2% in Talbot County;</text> </level> <level label="4"> <level label="2"> <text>5% in Calvert County, Carroll County, Charles County, Dorchester County, Frederick County, St. Mary’s County, and Somerset County;</text> </level> </level> <level label="5"> <text>3% in Wicomico County; and</text> </level> <level label="6"> <text>4% in Garrett County.</text> </level> </level> <level label="c"> <text>With the unanimous consent of the county commissioners:</text> <level label="1"> <text>a code county other than a Western Maryland code county may set a home amenity rental tax rate up to 2.5%; and</text> </level> <level label="2"> <text>a Western Maryland code county may set a home amenity rental tax rate up to 4%.</text> </level> </level> <level label="d"> <text>The home amenity rental tax rate in Washington County is 3%.</text> </level> </section> <section article="glg" article_name="Local Government" number="20-905" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="9" subtitle_name="Local Home Amenity Rental Tax"> <text>To provide for the orderly, systematic, and thorough administration of the home amenity rental tax, a county may adopt regulations that:</text> <level label="1"> <text>are consistent with this part; and</text> </level> <level label="2"> <text>conform to the applicable provisions and regulations for the sales and use tax under Title 11 of the Tax – General Article.</text> </level> </section> <section article="glg" article_name="Local Government" number="20-908" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="9" subtitle_name="Local Home Amenity Rental Tax"> <text>The definitions in § 20–901 of this subtitle apply in this part.</text> </section> <section article="glg" article_name="Local Government" number="20-909" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="9" subtitle_name="Local Home Amenity Rental Tax"> <level label="a"> <text>Except as provided in subsection (b) of this section, a municipality may impose, by ordinance or resolution, a home amenity rental tax.</text> </level> <level label="b"> <text>A municipality may not impose a home amenity rental tax if the municipality is located in a county that does not impose a home amenity rental tax under this subtitle.</text> </level> </section> <section article="glg" article_name="Local Government" number="20-910" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="9" subtitle_name="Local Home Amenity Rental Tax"> <level label="a"> <text>Subject to subsection (b) of this section, a municipality shall set the rate of the home amenity rental tax.</text> </level> <level label="b"> <text>The home amenity rental tax for a municipality may not exceed 1%.</text> </level> </section> <section article="glg" article_name="Local Government" number="20-911" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="9" subtitle_name="Local Home Amenity Rental Tax"> <text>A municipality that imposes a home amenity rental tax may provide for the administration and collection of the tax.</text> </section>