§ 20–608
Statutes in effect as of October 1, 2026.
Md. Code Ann., Local Gov't § 20-608 (2026)
Title 20. Taxes and Development Impact Fees
Subtitle 6. Sales and Use Taxes; User Fees; Gross Receipts Tax
§ 20–608LinkCopy Citation
(a)
By ordinance, a municipality may impose a user fee on charges for the docking and storage of boats.
(b)
(1)
Subject to paragraph (2) of this subsection, a municipality shall set the rate of the user fee.
(2)
The rate of the user fee may not exceed 5% of the rental charges for the docking and storage of boats.
(c)
The total amount of user fees charged per boat slip under this section may not exceed $100 annually.
(d)
A municipality shall use any revenue from the user fee authorized under this section:
(1)
to maintain and enhance:
(i)
water quality;
(ii)
water and wastewater treatment facilities;
(iii)
marinas;
(iv)
law enforcement;
(v)
public safety; or
(vi)
fire services; or
(2)
for land acquisition and the related construction and maintenance of public facilities to enhance public use and water access.