# Local Government (GLG)

## Title 20. Taxes and Development Impact Fees

### Subtitle 6. Sales and Use Taxes; User Fees; Gross Receipts Tax

#### Section 20-608

(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.

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Md. Code Ann., Local Gov't (as displayed at mgaleg.maryland.gov, October 16, 2026)