reglab/housing_qa huggingface dataset:
MD. Local Government Code Ann. §  19-810 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 19 - Public Debt|Subtitle 8 - Creation of Public Debt -- Financing Residential Mortgages in Cecil County|Section 19-810 - Conclusive Presumption of Finding by Cecil County

    A finding made by Cecil County regarding a program or the qualification of a person or family to participate in a program is conclusive in a proceeding involving the validity or enforceability of a bond, or security for a bond, issued under this subtitle.
MD. Local Government Code Ann. §  19-811 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 19 - Public Debt|Subtitle 8 - Creation of Public Debt -- Financing Residential Mortgages in Cecil County|Section 19-811 - Tax Status

    The principal amount of the bonds issued under this subtitle, the transfer of the bonds, the interest payable on the bonds, and any income derived from the bonds, including profit realized in the sale or exchange of the bonds, are exempt from State and local taxes.
MD. Local Government Code Ann. §  19-901 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 19 - Public Debt|Subtitle 9 - Pension Liability Funding Bonds|Section 19-901 - Definitions

    (a)    In this subtitle the following words have the meanings indicated.    (b)    (1)    “Bond” means an obligation for the payment of money, by whatever name known or source of funds secured, issued by a governmental entity under general or special statutory authority.        (2)    “Bond” includes:            (i)    a bond;            (ii)    a certificate of indebtedness;            (iii)    an interim certificate; and            (iv)    a note.    (c)    “Pension liability funding bond” means a bond authorized to be issued under this subtitle.
MD. Local Government Code Ann. §  19-902 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 19 - Public Debt|Subtitle 9 - Pension Liability Funding Bonds|Section 19-902 - Scope of Subtitle; Application of Subtitle

    (a)    This subtitle applies only to:        (1)    charter counties;        (2)    code counties; and        (3)    municipalities.    (b)    This subtitle applies only to a pension or retirement plan or system:        (1)    that is closed to new membership; and        (2)    under which a county or municipality is directly or indirectly obligated to pay or cause to be paid retirement, disability, death, or other benefits.
MD. Local Government Code Ann. §  19-903 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 19 - Public Debt|Subtitle 9 - Pension Liability Funding Bonds|Section 19-903 - Legislative Findings

    The General Assembly finds that it is in the best interests of the charter counties, code counties, and municipalities and the residents of the State to authorize each charter county, code county, or municipality to issue bonds in order to fund any unfunded liability of the county or municipality with respect to any pension or retirement plan or system to:        (1)    use favorable market conditions that may exist to reduce the cost of the pension or retirement plan or system to the county or municipality; or        (2)    otherwise structure and provide for pension plan liability funding in a manner consistent with the financial plans of the county or municipality.
MD. Local Government Code Ann. §  19-904 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 19 - Public Debt|Subtitle 9 - Pension Liability Funding Bonds|Section 19-904 - Authority to Issue Pension Liability Funding Bonds

    (a)    A county or municipality that is authorized under law to borrow money and issue bonds may issue pension liability funding bonds to fund any unfunded present or contingent liability of any kind under a pension or retirement plan or system.    (b)    Pension liability funding bonds may be issued for the public purposes of:        (1)    realizing savings with respect to the aggregate cost of the pension or retirement plan or system being funded, on either a direct comparison or present value basis; or        (2)    structuring or restructuring pension or retirement plan or system costs in a manner that:            (i)    in the aggregate effects a reduction in the total cost of the pension or retirement plan or system as provided in item (1) of this subsection; or            (ii)    is determined by the county or municipality:                1.    to be in the best interests of the county or municipality;                2.    to be consistent with the county’s or municipality’s long–term financial plan; and                3.    to realize a financial objective of the county or municipality, including:                A.    improving the relationship of pension or retirement plan or system costs to a source of payment such as taxes, assessments, or other charges; or                B.    improving the benefits payable under the pension or retirement plan or system.    (c)    The authority to issue pension liability funding bonds under this subtitle is supplemental to any authority to borrow money or issue bonds granted to a county or municipality under any other law.    (d)    Except as otherwise provided in this subtitle, pension liability funding bonds are subject to any requirement that applies to the issuance of the county’s or municipality’s bonds that have the same source of payment as the pension liability funding bonds regarding:        (1)    the terms, conditions, and covenants of the bonds;        (2)    the taxes or other sources of money for payment of the bonds; and        (3)    the procedures for issuance of the bonds.
MD. Local Government Code Ann. §  19-905 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 19 - Public Debt|Subtitle 9 - Pension Liability Funding Bonds|Section 19-905 - Conditions for Issuance

    (a)    Notwithstanding any State or local law to the contrary, a county or municipality may:        (1)    issue pension liability funding bonds:            (i)    without regard to:                1.    any provision of the county’s or municipality’s charter or any other law that:                A.    requires a public referendum before the issuance of public debt by the county or municipality; or                B.    requires that debt be issued only to finance certain projects such as capital projects defined in a charter; or                2.    any other provision that is inconsistent with this subtitle;            (ii)    in one or more series, each series being in the principal amount that the county or municipality determines to be required to achieve the purpose for the issuance of the pension liability funding bonds; and            (iii)    as serial bonds or as term bonds with provisions for mandatory sinking fund or other annual principal redemption;        (2)    sell pension liability funding bonds on a negotiated basis without solicitation of bids at a price at, above, or below par;        (3)    provide for pension liability funding bonds to bear interest at fixed rates determined by the county or municipality or at floating or variable rates established by a method of determination approved by the county or municipality; and        (4)    provide for the principal and interest installments on pension liability funding bonds to be unequal from year to year and to be consistent with the general financial plan of the county or municipality.    (b)    A county or municipality may not issue pension liability funding bonds that mature later than 30 years from the date of issue.    (c)    The first principal installment payment or mandatory redemption of any pension liability funding bonds may not be later than 3 years from the date of issue.
MD. Local Government Code Ann. §  19-906 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 19 - Public Debt|Subtitle 9 - Pension Liability Funding Bonds|Section 19-906 - Deposit of Funds

    (a)    The proceeds of pension liability funding bonds may be deposited, in amounts determined by the county or municipality, in trust with a trust company or other banking institution as trustee, in a trust fund established in the name of the county or municipality.    (b)    Money in the trust fund may be invested and reinvested in any taxable or tax–exempt securities, obligations, or other investments and at any yields that are determined by the county or municipality to be consistent with the purposes for which the pension liability funding bonds were issued and with the financial plan of the county or municipality.    (c)    The interest, income, and profits earned or realized on any investment may be:        (1)    applied to the payment of a portion of the benefits under the pension or retirement plan or system to be funded;        (2)    applied to the payment of the pension liability funding bonds; or        (3)    otherwise applied in any lawful manner.    (d)    Money in the trust fund shall be available to pay:        (1)    the benefits under the pension or retirement plan or system being funded;        (2)    the pension liability funding bonds; and        (3)    any other related costs, as the county or municipality requires.
MD. Local Government Code Ann. §  19-907 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 19 - Public Debt|Subtitle 9 - Pension Liability Funding Bonds|Section 19-907 - Findings of Public Purpose

    In any proceeding involving the validity or enforceability of pension liability funding bonds or any security for the bonds, a finding by the legislative or other governing body of the county or municipality as to the public purpose of any actions taken under this subtitle or as to other matters relating to the issuance of the bonds is conclusive.
MD. Local Government Code Ann. §  19-908 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 19 - Public Debt|Subtitle 9 - Pension Liability Funding Bonds|Section 19-908 - Exemptions

    (a)    Pension liability funding bonds, the transfer of the bonds, the interest payable on the bonds, and any income derived from the bonds, including any profit realized in the sale and exchange of the bonds, are exempt from State and local taxes.    (b)    This subtitle does not prevent a county or municipality from authorizing the issuance and sale of pension liability funding bonds, the interest on which is not excludable from gross income for federal income tax purposes.
MD. Local Government Code Ann. §  20-201 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 20 - Taxes and Development Impact Fees|Subtitle 2 - Limitations on Authority to Tax Advertising|Section 20-201 - Sales Tax on Advertising Transactions or Advertisers Restricted

    (a)    This section applies to a political subdivision of the State that is authorized to impose a sales tax.    (b)    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.    (c)    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.
MD. Local Government Code Ann. §  20-202 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 20 - Taxes and Development Impact Fees|Subtitle 2 - Limitations on Authority to Tax Advertising|Section 20-202 - Gross Receipts Tax on Advertising Space and Time Prohibited

    (a)    This section applies to a political subdivision of the State that is authorized to impose a gross receipts tax.    (b)    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:        (1)    advertising space:            (i)    in any newspaper, magazine, periodical, program, directory, or other printed matter published in the State; or            (ii)    on any billboard, structure, vehicle, or airborne device located in the State; or        (2)    advertising time on or in connection with any radio or television broadcast originating in the State.
MD. Local Government Code Ann. §  20-301 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 20 - Taxes and Development Impact Fees|Subtitle 3 - Coal Taxes|Section 20-301 - Scope of Subtitle

    This subtitle applies only to code counties and Garrett County.
MD. Local Government Code Ann. §  20-302 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 20 - Taxes and Development Impact Fees|Subtitle 3 - Coal Taxes|Section 20-302 - Imposition of Tax

    For each fiscal year, a county shall impose a tax on every person engaged in the business of surface mining coal in the county.
MD. Local Government Code Ann. §  20-303 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 20 - Taxes and Development Impact Fees|Subtitle 3 - Coal Taxes|Section 20-303 - Tax Rate

    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.
MD. Local Government Code Ann. §  20-304 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 20 - Taxes and Development Impact Fees|Subtitle 3 - Coal Taxes|Section 20-304 - Exemption

    (a)    (1)    In this subsection, “surface mining related activities” does not include the activities of any coal washing preparation coal plant.        (2)    A county shall exempt from any county tax personal property that is:            (i)    used primarily in surface mining related activities, however operated and whether or not in use; and            (ii)    1.    owned by a person subject to the tax imposed under § 20–302 of this subtitle; or                2.    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.    (b)    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.
MD. Local Government Code Ann. §  20-305 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 20 - Taxes and Development Impact Fees|Subtitle 3 - Coal Taxes|Section 20-305 - Deposit of Tax Revenue

    A county tax collector shall deposit in the general fund of the county taxes collected under this subtitle.
MD. Local Government Code Ann. §  20-306 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 20 - Taxes and Development Impact Fees|Subtitle 3 - Coal Taxes|Section 20-306 - Municipality Share

    (a)    (1)    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.        (2)    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.    (b)    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.
MD. Local Government Code Ann. §  20-307 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 20 - Taxes and Development Impact Fees|Subtitle 3 - Coal Taxes|Section 20-307 - Liens

    (a)    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.    (b)    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.
MD. Local Government Code Ann. §  20-308 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 20 - Taxes and Development Impact Fees|Subtitle 3 - Coal Taxes|Section 20-308 - Interest and Penalties for Late Payment

    A county that imposes a tax under this subtitle may impose interest and penalties for late payment of the tax.
MD. Local Government Code Ann. §  20-309 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 20 - Taxes and Development Impact Fees|Subtitle 3 - Coal Taxes|Section 20-309 - Regulations

    The county tax collector may adopt regulations necessary to carry out this subtitle and to define any terms used in this subtitle.
MD. Local Government Code Ann. §  20-502 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 20 - Taxes and Development Impact Fees|Subtitle 5 - Mobile Home and Trailer Park Taxes|Section 20-502 - Charles County Mobile Home Tax

    (a)    In this section, “mobile home” means a form of housing that:        (1)    is commonly known as a trailer or house trailer;        (2)    is or can be used for residential purposes; and        (3)    (i)    is permanently attached to land; or            (ii)    is connected to water, gas, electric, or sewage facilities.    (b)    By ordinance, Charles County may impose a tax on the use of a mobile home located in the county.    (c)    The tax authorized under this section does not apply to a mobile home that is:        (1)    unoccupied;        (2)    held for sale on a sales lot; or        (3)    located on property used as a mobile home park.    (d)    The tax authorized under this section may not exceed $250 each year for each mobile home.    (e)    (1)    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.        (2)    (i)    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.            (ii)    The property owner may collect the tax from the occupant under subparagraph (i) of this paragraph as a part of the rental fees.            (iii)    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.            (iv)    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.    (f)    If the county imposes the tax authorized under this section, the county, by ordinance, may provide for:        (1)    assessment of the tax as of the date of finality for the real property taxes of the property owner;        (2)    maintenance of records relating to the tax and its collection;        (3)    pro rata assessment of the tax when a mobile home is occupied less than 12 months per year;        (4)    other requirements relating to the administration of the tax; and        (5)    penalties for failure to comply with the requirements relating to the tax.
MD. Local Government Code Ann. §  20-503 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 20 - Taxes and Development Impact Fees|Subtitle 5 - Mobile Home and Trailer Park Taxes|Section 20-503 - Mobile Home Tax -- Tax as Lien -- Collection

    (a)    In this section, “mobile home” means a form of housing that:        (1)    is commonly known as a trailer, house trailer, or manufactured home;        (2)    is or can be used for residential purposes; and        (3)    (i)    is permanently attached to land; or            (ii)    is connected to water, gas, electric, or sewage facilities.    (b)    By ordinance, Washington County may impose a tax on the use of a mobile home located in the county.    (c)    The tax authorized under this section does not apply to a mobile home that is held for sale on a sales lot.    (d)    The tax authorized under this section shall be applied on the assessed value of the mobile home.    (e)    (1)    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 Washington County designate by ordinance.        (2)    (i)    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 may collect the tax from the occupant of the mobile home.            (ii)    The property owner may collect the tax from the occupant under subparagraph (i) of this paragraph as a part of the rental fees.            (iii)    If the property owner chooses to collect the tax from the occupant of the mobile home under paragraph (1) of this subsection and the occupant fails to pay the tax, the property owner may exercise any right available to the property owner for nonpayment of rental fees.    (f)    If the county imposes the tax authorized under this section, the State Department of Assessments and Taxation shall assess the value of mobile homes in Washington County subject to the tax.    (g)    A tax imposed under this section constitutes a lien on the mobile home and may be collected in the same manner as property taxes may be collected.    (h)    If the county imposes the tax authorized under this section, the county, by ordinance, may provide for:        (1)    collection of the tax as of the date of finality for the real property taxes of the property owner;        (2)    maintenance of records relating to the tax and its collection;        (3)    other requirements relating to the administration of the tax; and        (4)    penalties for failure to comply with the requirements relating to the tax.
MD. Local Government Code Ann. §  20-601 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 20 - Taxes and Development Impact Fees|Subtitle 6 - Sales and Use Taxes; User Fees; Gross Receipts Tax|Section 20-601 - County Tax on Controlled Dangerous Substances

    (a)    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.    (b)    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.
MD. Local Government Code Ann. §  20-607 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 20 - Taxes and Development Impact Fees|Subtitle 6 - Sales and Use Taxes; User Fees; Gross Receipts Tax|Section 20-607 - User Fees on Ticketed Events at Wicomico County Youth and Civic Center

    (a)    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.    (b)    (1)    Subject to paragraph (2) of this subsection, the governing body of Wicomico County shall set the rate of the user fee.        (2)    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.    (c)    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.