<?xml version='1.0' encoding='utf-8'?>
<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>
