reglab/housing_qa huggingface dataset:
MD. Local Government Code Ann. §  20-608 (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 20-608 - Municipalities -- User Fees on Docking and Storage of Boats

    (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.
MD. Local Government Code Ann. §  20-701 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 20 - Taxes and Development Impact Fees|Subtitle 7 - Development Impact Fees|Section 20-701 - Code Counties

    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.
MD. Local Government Code Ann. §  20-701.1 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 20 - Taxes and Development Impact Fees|Subtitle 7 - Development Impact Fees|Section 20-701.1 - Baltimore County

    (a)    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.    (b)    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.
MD. Local Government Code Ann. §  20-702 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 20 - Taxes and Development Impact Fees|Subtitle 7 - Development Impact Fees|Section 20-702 - Carroll County

    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.
MD. Local Government Code Ann. §  20-703 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 20 - Taxes and Development Impact Fees|Subtitle 7 - Development Impact Fees|Section 20-703 - Frederick County

    (a)    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.    (b)    Before adopting an ordinance under this section, the governing body of Frederick County shall hold a public hearing.
MD. Local Government Code Ann. §  20-704 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 20 - Taxes and Development Impact Fees|Subtitle 7 - Development Impact Fees|Section 20-704 - Garrett County

    (a)    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.    (b)    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.
MD. Local Government Code Ann. §  20-705 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 20 - Taxes and Development Impact Fees|Subtitle 7 - Development Impact Fees|Section 20-705 - Harford County

    (a)    By ordinance, the County Council of Harford County may impose a development impact fee not exceeding $10,000 on new construction or development.    (b)    (1)    The County Treasurer shall deposit the revenues from the development impact fee into a special fund.        (2)    The revenues from the special fund may be used only for school:            (i)    site acquisition;            (ii)    construction;            (iii)    renovation;            (iv)    debt reduction; or            (v)    capital expenses.    (c)    A municipality in Harford County shall assist the county council in the collection of the development impact fee in the municipality by:        (1)    collecting and remitting the fee to the county; or        (2)    requiring the fee to be paid to the county in accordance with the county ordinance.    (d)    If a development impact fee is enacted under this section, the county shall:        (1)    prepare an annual report on the revenues generated by the development impact fee and how those revenues were spent; and        (2)    on or before May 31 of each year, submit the report to the Harford County Delegation to the General Assembly.
MD. Local Government Code Ann. §  20-706 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 20 - Taxes and Development Impact Fees|Subtitle 7 - Development Impact Fees|Section 20-706 - St. Mary's County

    (a)    (1)    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:            (i)    built in St. Mary’s County; or            (ii)    prebuilt and brought into St. Mary’s County.        (2)    The county commissioners shall set the building permit fees in December of each year.    (b)    (1)    Subject to paragraphs (2), (3), and (4) of this subsection, by ordinance or resolution, the County Commissioners of St. Mary’s County may impose a development impact fee to finance any of the costs for facilities described in subsection (c) of this section required to accommodate new construction or development.        (2)    By ordinance, the county commissioners may enact an exemption to the development impact fee imposed under paragraph (1) of this subsection for the first three lots in a minor subdivision that are:            (i)    recorded after June 1, 2000, and created from a parcel of record or a lot of record; and            (ii)    transferred to a natural, direct lineal descendant or a legally adopted child or grandchild.        (3)    (i)    Subject to subparagraphs (ii) and (iii) of this paragraph, for each fiscal year, the county commissioners may:                1.    waive the development impact fee imposed under paragraph (1) of this subsection for up to 60 newly constructed living units, excluding mobile homes; and                2.    defer or provide for the amortization of the development impact fee for up to 70 newly constructed living units, excluding mobile homes.            (ii)    The county commissioners may waive, defer, or amortize the development impact fee only for newly constructed living units that:                1.    are considered affordable for individuals whose family income in the previous fiscal year was less than 60% of the county median family income as reported by the U.S. Department of Housing and Urban Development; and                2.    do not exceed a specified square footage determined by the county commissioners.            (iii)    The total amount of development impact fees waived, deferred, or amortized shall be reflected in the St. Mary’s County annual capital budget for the fiscal year in which the waiver, deferral, or amortization is granted.        (4)    The county commissioners may defer the building impact fee imposed on a newly constructed living unit constructed in accordance with a building trades program approved by the St. Mary’s County Board of Education until the earlier of:            (i)    1 year from the time the fee would otherwise have been payable; or            (ii)    the time the living unit is sold and conveyed.    (c)    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.
MD. Local Government Code Ann. §  20-801 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 20 - Taxes and Development Impact Fees|Subtitle 8 - Development Excise Taxes|Section 20-801 - Code Counties -- School Construction

    (a)    “Public local law” has the meaning stated in Article XI–F, § 1 of the Maryland Constitution.    (b)    (1)    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.        (2)    A county that imposes a development impact fee may not impose a development excise tax under this section.    (c)    (1)    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.        (2)    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.        (3)    The notice shall state:            (i)    the subject of the hearing;            (ii)    the time and place that the hearing will occur;            (iii)    the amount of the tax; and            (iv)    when during the subdivision process the tax shall be paid.    (d)    (1)    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.        (2)    A development excise tax imposed under this section by a code county in the Eastern Shore class may not exceed $5,000 per lot.    (e)    (1)    The county commissioners shall deposit development excise taxes in an account known as the “educational facilities improvement fund”.        (2)    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.
MD. Local Government Code Ann. §  20-802 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 20 - Taxes and Development Impact Fees|Subtitle 8 - Development Excise Taxes|Section 20-802 - Code Counties -- Agricultural Land Preservation

    (a)    “Public local law” has the meaning stated in Article XI–F, § 1 of the Maryland Constitution.    (b)    (1)    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.        (2)    A county that imposes a development impact fee may not impose a development excise tax under this section.    (c)    (1)    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.        (2)    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.        (3)    The notice shall state:            (i)    the subject of the hearing;            (ii)    the time and place that the hearing will occur;            (iii)    the amount of the tax; and            (iv)    when during the subdivision process the tax shall be paid.    (d)    A development excise tax imposed under this section may not exceed $750 per lot.    (e)    (1)    The county commissioners shall deposit development excise taxes in an account known as the “agricultural land preservation fund”.        (2)    Money in the agricultural land preservation fund may be used only to pay for the purchase of development rights on agricultural land.
MD. Local Government Code Ann. §  20-803 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 20 - Taxes and Development Impact Fees|Subtitle 8 - Development Excise Taxes|Section 20-803 - Calvert County

    (a)    By ordinance, the County Commissioners of Calvert County may impose a building excise tax on any building construction in Calvert County.    (b)    The County Commissioners of Calvert County shall specify in the ordinance the types of building construction that are subject to the tax.    (c)    The County Commissioners of Calvert County may impose different tax rates on different types of building construction.    (d)    The revenues from the tax:        (1)    shall be deposited in the county’s general fund; and        (2)    may be used for any lawful purpose in the county.
MD. Local Government Code Ann. §  20-805 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 20 - Taxes and Development Impact Fees|Subtitle 8 - Development Excise Taxes|Section 20-805 - Dorchester County

    (a)    (1)    By ordinance, the County Council of Dorchester County may impose a building excise tax on any building construction in Dorchester County.        (2)    The tax may be imposed throughout the county, including within municipalities.    (b)    The County Council of Dorchester County shall specify in the ordinance:        (1)    the types of building construction that are subject to the tax;        (2)    the criteria and formulas used to assess the tax; and        (3)    the tax rates.    (c)    (1)    The County Council of Dorchester County may impose different tax rates on different types of building construction.        (2)    The tax rates shall relate to the development or growth–related infrastructure needs in the county.        (3)    The tax rates may not exceed:            (i)    for residential development, $5,000 per unit; and            (ii)    for nonresidential development, the lesser of:                1.    $1 per square foot; or                2.    $5,000 per lot or parcel.    (d)    (1)    The revenues from the tax shall be deposited in a special fund.        (2)    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.    (e)    (1)    If the tax is imposed within a municipality, the municipality shall assist the county in the collection of the tax by:            (i)    collecting and remitting the tax to the county; or            (ii)    requiring the tax be paid to the county in accordance with the county ordinance.        (2)    (i)    A municipality that collects the tax and remits the tax to the county may deduct a fee for administrative costs from the revenues collected.            (ii)    The fee deducted under subparagraph (i) of this paragraph may not exceed 2% of the revenues collected by the municipality.
MD. Local Government Code Ann. §  20-806 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 20 - Taxes and Development Impact Fees|Subtitle 8 - Development Excise Taxes|Section 20-806 - Talbot County

    (a)    (1)    By ordinance, the County Council of Talbot County may impose a building excise tax on any building construction in Talbot County.        (2)    The tax may be imposed throughout the county, including within municipalities.    (b)    The County Council of Talbot County shall specify in the ordinance:        (1)    the types of building construction that are subject to the tax;        (2)    the criteria and formulas used to assess the tax; and        (3)    the tax rates.    (c)    (1)    The County Council of Talbot County may impose different tax rates on different types of building construction.        (2)    The tax rates shall relate to the development or growth–related infrastructure needs in the county.        (3)    The tax rates may not exceed $2,000 per lot or parcel.    (d)    (1)    The revenues from the tax shall be deposited in a special fund.        (2)    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:            (i)    bridges;            (ii)    parks and recreational facilities;            (iii)    roads;            (iv)    schools; and            (v)    storm drainage facilities.    (e)    If the tax is imposed within a municipality, the municipality shall assist the county in the collection of the tax by:        (1)    collecting and remitting the tax to the county; or        (2)    requiring the tax be paid to the county in accordance with the county ordinance.    (f)    Talbot County shall adopt a revenue sharing mechanism to apportion an appropriate share of revenues from the tax to the municipalities within the county.
MD. Local Government Code Ann. §  21-101 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 21 - Special Taxing Districts|Subtitle 1 - Commercial District Management|Section 21-101 - "Authority" Defined

    In this subtitle, “authority” means a commercial district management authority.
MD. Local Government Code Ann. §  21-102 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 21 - Special Taxing Districts|Subtitle 1 - Commercial District Management|Section 21-102 - Scope of Subtitle

    This subtitle applies to all counties except Baltimore City.
MD. Local Government Code Ann. §  21-103 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 21 - Special Taxing Districts|Subtitle 1 - Commercial District Management|Section 21-103 - Establishment of Authority

    (a)    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.    (b)    The governing body of a county may establish an authority for any commercial district in the county.    (c)    For each authority established, the governing body of a county shall:        (1)    specify the membership, organization, jurisdiction, and geographical limits of the authority;        (2)    provide any financing that it considers appropriate for the authority through fees that may be charged to, or taxes that may be imposed against, businesses subject to the authority’s jurisdiction; and        (3)    specify the purposes of the authority, including:            (i)    promotion;            (ii)    marketing; or            (iii)    the provision of security, maintenance, or amenities in the commercial district.
MD. Local Government Code Ann. §  21-104 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 21 - Special Taxing Districts|Subtitle 1 - Commercial District Management|Section 21-104 - Prohibited Activities

    An authority may not:        (1)    exercise the power of eminent domain;        (2)    purchase, sell, construct, or lease, as a lessor, office or retail space; or        (3)    except as otherwise authorized by law, engage in competition with the private sector.
MD. Local Government Code Ann. §  21-105 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 21 - Special Taxing Districts|Subtitle 1 - Commercial District Management|Section 21-105 - Fees and Taxes

    Any fee or tax imposed under this subtitle shall be used only for the purposes stated in this subtitle and may not revert to the general fund of a county.
MD. Local Government Code Ann. §  21-106 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 21 - Special Taxing Districts|Subtitle 1 - Commercial District Management|Section 21-106 - Authority as Special Taxing District

    The governing body of a county may establish an authority in accordance with this subtitle as a special taxing district.
MD. Local Government Code Ann. §  21-201 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 21 - Special Taxing Districts|Subtitle 2 - Erosion Prevention Projects|Section 21-201 - Definitions

    (a)    In this subtitle the following words have the meanings indicated.    (b)    “District” means a taxing and assessment district.    (c)    “District council” means the governing body of a county acting as the district council for a district created under this subtitle.    (d)    “Project” means an erosion prevention project or erosion control project.
MD. Local Government Code Ann. §  21-202 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 21 - Special Taxing Districts|Subtitle 2 - Erosion Prevention Projects|Section 21-202 - Applicability of Subtitle

    This subtitle supplements the provisions of the Natural Resources Article relating to shore erosion control projects.
MD. Local Government Code Ann. §  21-203 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 21 - Special Taxing Districts|Subtitle 2 - Erosion Prevention Projects|Section 21-203 - Purpose of Projects

    The purpose of projects constructed under this subtitle is to prevent erosion of land by any body of water in the State.
MD. Local Government Code Ann. §  21-204 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 21 - Special Taxing Districts|Subtitle 2 - Erosion Prevention Projects|Section 21-204 - Creation of District

    (a)    Each recorded subdivision that abuts a body of water in the State is a district.    (b)    Each district established under this section shall be named for the subdivision from which the district is created.
MD. Local Government Code Ann. §  21-205 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 21 - Special Taxing Districts|Subtitle 2 - Erosion Prevention Projects|Section 21-205 - Governance of Districts

    (a)    The governing body of a county is the district council for each district in the county.    (b)    A district council shall:        (1)    keep a separate record of its proceedings for each district; and        (2)    deposit all money received for each district to the credit of that district.    (c)    The district council shall require the depository of money under subsection (b)(2) of this section to give the same security for the repayment of money deposited and pay the same interest on the money as is required for the deposit of county funds.
MD. Local Government Code Ann. §  21-206 (2021)
2021 Maryland Statutes|Local Government|Division IV - Local Finance|Title 21 - Special Taxing Districts|Subtitle 2 - Erosion Prevention Projects|Section 21-206 - Authority to Construct Projects on Petition of Property Owners

    The district council may construct a project in a district if requested by a petition signed by at least 75% of the real property owners in the district.