reglab/statecodes huggingface dataset:
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 20 - Taxes and Development Impact Fees › Subtitle 4 - Hotel Rental Taxes › Part I - County Hotel Rental Taxes › Section 20-402 - Scope of Part

(a)    This part applies only to:
(1)    subject to subsection (b) of this section, a charter county;
(2)    a code county;
(3)    Calvert County;
(4)    Carroll County;
(5)    Cecil County;
(6)    Garrett County;
(7)    St. Mary’s County;
(8)    Somerset County; and
(9)    Washington County.
(b)    To the extent this part conflicts with another law that applies to a charter county, the other law shall prevail over this part.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 20 - Taxes and Development Impact Fees › Subtitle 4 - Hotel Rental Taxes › Part I - County Hotel Rental Taxes › Section 20-403 - Imposition of Tax

(a)    Except as provided in § 20–404 of this subtitle, a county may impose, by resolution, a hotel rental tax.
(b)    (1)    This subsection applies only to Calvert County, Charles County, and St. Mary’s County.
(2)    The governing body of a county shall hold a public hearing before imposing a hotel rental tax.
(3)    The hearing:
(i)    shall be advertised twice in a newspaper of general circulation in the county at least 10 days before the hearing; and
(ii)    may not be part of the annual budget hearing.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 20 - Taxes and Development Impact Fees › Subtitle 4 - Hotel Rental Taxes › Part I - County Hotel Rental Taxes › Section 20-404 - Limitations and Exemptions

(a)    The hotel rental tax does not apply to the sale of a right to occupy a room or lodgings as a transient guest at a dormitory or other lodging facility that:
(1)    is operated solely in support of the headquarters, a training facility, a conference facility, an awards facility, or the campus of a corporation or other organization;
(2)    provides lodging solely for employees, contractors, vendors, and other invitees of the corporation that owns the dormitory or lodging facility; and
(3)    does not offer lodging services to the general public.
(b)    By resolution, Calvert County and St. Mary’s County may provide a tax exemption for classes of hotels.
(c)    In Carroll County, the hotel rental tax does not apply to a hotel with 10 or fewer sleeping rooms.
(d)    Cecil County may impose the hotel rental tax only on a transient charge paid to a hotel located in any part of Cecil County that:
(1)    is specified by the governing body of Cecil County as a population center;
(2)    is not larger than 10 square miles in geographic area; and
(3)    has a population of at least 6,000 residents.
(e)    In Frederick County, the hotel rental tax does not apply to a hotel with:
(1)    10 or fewer sleeping rooms in its main building; and
(2)    not more than 20 additional sleeping rooms in auxiliary structures on the hotel’s property.
(f)    In Washington County, the hotel rental tax does not apply to a transient charge paid to a hotel by:
(1)    the federal government;
(2)    a state; or
(3)    a unit or instrumentality of a state or the federal government.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 20 - Taxes and Development Impact Fees › Subtitle 4 - Hotel Rental Taxes › Part I - County Hotel Rental Taxes › Section 20-405 - Tax Rates

(a)    Subject to this section, the hotel rental tax rate is the rate that the county sets by resolution.
(b)    The hotel rental tax rate may not exceed:
(1)    except as otherwise provided in this section, 3% in a code county;
(2)    3% in Cecil County;
(3)    4% in Talbot County;
(4)    5% in Calvert County, Carroll County, Charles County, Dorchester County, Frederick County, St. Mary’s County, and Somerset County;
(5)    6% in Wicomico County; and
(6)    8% in Garrett County.
(c)    With the unanimous consent of the county commissioners:
(1)    a code county other than a Western Maryland code county may set a hotel rental tax rate up to 5%; and
(2)    a Western Maryland code county may set a hotel rental tax rate up to 8%.
(d)    The hotel rental tax rate in Washington County is 6%.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 20 - Taxes and Development Impact Fees › Subtitle 4 - Hotel Rental Taxes › Part I - County Hotel Rental Taxes › Section 20-406 - Duty to Collect Tax

(a)    A hotel shall:
(1)    give a person who is required to pay a transient charge a bill that identifies the transient charge as an item separate from any other charge; and
(2)    collect the hotel rental tax from the person who pays the transient charge.
(b)    A hotel shall hold any hotel rental tax collected in trust for the county that imposes the tax until the hotel pays the tax to that county as required under this part.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 20 - Taxes and Development Impact Fees › Subtitle 4 - Hotel Rental Taxes › Part I - County Hotel Rental Taxes › Section 20-408 - Tax Return Required

A hotel shall complete, sign, and file a hotel rental tax return with:
(1)    except as provided in item (2) of this section, a code county, on or before the 10th day of each month; and
(2)    (i)    Cecil County, on or before the 10th day of each month;
(ii)    Talbot County and Wicomico County, on or before the 20th day of each month;
(iii)    a code county in the Eastern Shore class established in § 9–302 of this article, Calvert County, Carroll County, Charles County, Dorchester County, Frederick County, Garrett County, St. Mary’s County, and Somerset County, on or before the 21st day of each month; and
(iv)    Washington County, on or before the 25th day of each month.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 20 - Taxes and Development Impact Fees › Subtitle 4 - Hotel Rental Taxes › Part I - County Hotel Rental Taxes › Section 20-409 - Form and Contents of Tax Return

A hotel rental tax return for a county:
(1)    shall be made on the form that the county requires; and
(2)    shall contain the information that the county requires, including the amount of:
(i)    transient charges paid to the hotel during the prior calendar month; and
(ii)    the hotel rental tax required to be collected during the prior calendar month.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 20 - Taxes and Development Impact Fees › Subtitle 4 - Hotel Rental Taxes › Part I - County Hotel Rental Taxes › Section 20-411 - Discount

(a)    Except in Calvert County, Carroll County, Charles County, St. Mary’s County, and Washington County, a hotel is allowed, for administrative costs, a discount equal to 1.5% of the gross amount of hotel rental tax collected if, on or before the due date, the hotel:
(1)    files the hotel rental tax return; and
(2)    pays the hotel rental tax.
(b)    In Calvert County, Carroll County, Charles County, St. Mary’s County, and Washington County, the county commissioners may determine whether a hotel is eligible to receive a discount.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 20 - Taxes and Development Impact Fees › Subtitle 4 - Hotel Rental Taxes › Part I - County Hotel Rental Taxes › Section 20-412 - County Regulations

To provide for the orderly, systematic, and thorough administration of the hotel rental tax, a county may adopt regulations that:
(1)    are consistent with this part; and
(2)    conform to the applicable provisions and regulations for the sales and use tax under Title 11 of the Tax – General Article.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 20 - Taxes and Development Impact Fees › Subtitle 4 - Hotel Rental Taxes › Part I - County Hotel Rental Taxes › Section 20-413 - State Assistance

(a)    The Comptroller shall provide a county with information to help the county verify hotel rental tax liability.
(b)    (1)    The Comptroller may charge a county a reasonable fee for the cost of providing information under this section.
(2)    The county shall treat the fee as a hotel rental tax administrative cost.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 20 - Taxes and Development Impact Fees › Subtitle 4 - Hotel Rental Taxes › Part I - County Hotel Rental Taxes › Section 20-414 - Bond of County Tax Collector

(a)    To cover the revenue that a tax collector collects under this part, a county may increase the surety bond that the county requires for its tax collector.
(b)    The county shall treat any additional premium due to a surety bond increase allowed under subsection (a) of this section as a hotel rental tax administrative cost.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 20 - Taxes and Development Impact Fees › Subtitle 4 - Hotel Rental Taxes › Part I - County Hotel Rental Taxes › Section 20-415 - Revenue Distribution -- Code Counties and Calvert, Cecil, Garrett, and St. Mary's Counties

(a)    Except as otherwise provided in this part, a code county, Cecil County, Garrett County, or St. Mary’s County shall distribute the hotel rental tax revenue as follows:
(1)    a reasonable sum for hotel rental tax administrative costs to the general fund of the county;
(2)    after the distribution in item (1) of this subsection, the revenue attributable to a hotel located in a municipality to the municipality; and
(3)    the remaining balance to the general fund of the county.
(b)    Cecil County may not deduct more than 5% of the revenue for administrative costs under subsection (a)(1) of this section.
(c)    (1)    From the part of the balance under subsection (a)(3) of this section that is attributable to a tax rate of 6% or less, Garrett County shall designate a portion for the promotion of the county.
(2)    If Garrett County imposes a tax rate greater than 6%, the part of the balance under subsection (a)(3) of this section that is attributable to the rate greater than 6% shall be distributed to the general fund of the county.
(d)    If a Western Maryland code county imposes a tax rate greater than 5%, the revenue attributable to the rate greater than 5% and attributable to a hotel located in a municipality shall be distributed to the general fund of the county.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 20 - Taxes and Development Impact Fees › Subtitle 4 - Hotel Rental Taxes › Part I - County Hotel Rental Taxes › Section 20-415.1 - Tourism Development Incentive Fund -- Distributions

(a)    Calvert County shall distribute the revenue from the hotel rental tax collected under this part to the Tourism Development Incentive Fund, established under this section.
(b)    There is a Tourism Development Incentive Fund.
(c)    The Tourism Development Incentive Fund shall be distributed as follows:
(1)    to the general fund of the county, a reasonable amount for the administration of the hotel rental tax;
(2)    after the distribution required under item (1) of this subsection, to a municipality, the revenue attributable to a hotel located in the municipality; and
(3)    the remainder to:
(i)    subject to subsection (d) of this section, provide grants to businesses and organizations to pay the application and permit fees required by the county to hold a special event in the county; and
(ii)    market Calvert County to potential visitors.
(d)    Grants provided for under subsection (c)(3) of this section may be awarded only to applicants that meet criteria adopted by the county.
(e)    After the distributions required under subsection (c) of this section, any unexpended funds at the end of each fiscal year shall be distributed to the general fund of the county.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 20 - Taxes and Development Impact Fees › Subtitle 4 - Hotel Rental Taxes › Part I - County Hotel Rental Taxes › Section 20-416 - Revenue Distribution -- Carroll County

Carroll County shall distribute the hotel rental tax revenue as follows:
(1)    a reasonable sum for hotel rental tax administrative costs to the general fund of the county; and
(2)    the remaining balance to tourism and general promotion of Carroll County.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 20 - Taxes and Development Impact Fees › Subtitle 4 - Hotel Rental Taxes › Part I - County Hotel Rental Taxes › Section 20-418 - Revenue Distribution -- Dorchester County

Dorchester County shall distribute the hotel rental tax revenue as follows:
(1)    80% of the revenues attributable to a hotel located in a municipality to that municipality; and
(2)    the remaining balance to the general fund of the county.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 20 - Taxes and Development Impact Fees › Subtitle 4 - Hotel Rental Taxes › Part I - County Hotel Rental Taxes › Section 20-419 - Revenue Distribution -- Frederick County

(a)    Frederick County shall distribute the hotel rental tax revenue as follows:
(1)    a reasonable sum for hotel rental tax administrative costs to the general fund of the county; and
(2)    the remaining balance to the Tourism Council of Frederick County, Inc., with a portion of the balance designated by the governing body of Frederick County to be used for a visitor center.
(b)    The internal auditor of Frederick County shall conduct an audit of the financial records of the Tourism Council and report the findings to the governing body of Frederick County.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 20 - Taxes and Development Impact Fees › Subtitle 4 - Hotel Rental Taxes › Part I - County Hotel Rental Taxes › Section 20-421 - Revenue Distribution -- Washington County

(a)    Washington County shall distribute the hotel rental tax revenue as follows:
(1)    50% to the general fund of the county to be used to fund the Hagerstown/Washington County Convention and Visitors Bureau; and
(2)    the remaining balance to a special fund to be used only to:
(i)    cover costs for wages, postage, supplies, and legal fees incurred in administering the hotel rental tax;
(ii)    develop tourism attractions;
(iii)    enhance economic development; and
(iv)    support cultural and recreational projects in Washington County.
(b)    A municipality in Washington County may apply to the County Commissioners of Washington County for funding from the special fund established under subsection (a)(2) of this section for an eligible project within the municipality.
(c)    Each year before adoption of its annual budget, the Hagerstown/Washington County Convention and Visitors Bureau shall hold a public hearing on the proposed annual budget.
(d)    On or before November 1 of each year:
(1)    the County Commissioners of Washington County shall post on the county’s Web site a report on the hotel rental tax revenue collected and the use of the hotel rental tax revenue for the previous fiscal year; and
(2)    the Hagerstown/Washington County Convention and Visitors Bureau shall report to the County Commissioners of Washington County on the Bureau’s use of the hotel rental tax revenue for the previous fiscal year.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 20 - Taxes and Development Impact Fees › Subtitle 4 - Hotel Rental Taxes › Part I - County Hotel Rental Taxes › Section 20-422 - Revenue Distribution -- Wicomico County

Wicomico County shall distribute the hotel rental tax revenue as follows:
(1)    a reasonable sum for hotel rental tax administrative costs, not to exceed 5%, to the general fund of the county;
(2)    if the county authorizes a hotel rental tax rate of 6%:
(i)    16.7% of the revenue to the Salisbury Zoological Park; and
(ii)    16.7% of the revenue to the Wicomico County Youth and Civic Center to be used for its improvement and renovation; and
(3)    the remaining balance to the general fund of the county to underwrite the Wicomico County Convention and Visitors Bureau.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 20 - Taxes and Development Impact Fees › Subtitle 4 - Hotel Rental Taxes › Part I - County Hotel Rental Taxes › Section 20-424 - Annual Report -- Western Maryland Code Counties

(a)    (1)    On or before October 1 of each year, a Western Maryland code county shall prepare a report on the hotel rental tax.
(2)    The report shall be published in a newspaper of general circulation in the county and posted on the county’s Internet Web site.
(3)    The report shall include:
(i)    the amount of revenue the county collected from the hotel rental tax in the previous fiscal year;
(ii)    an itemized statement of the use of hotel rental tax revenue; and
(iii)    the name and salary of each position in the county unit that administers the hotel rental tax.
(b)    A Western Maryland code county shall provide a copy of any audits that relate to the hotel rental tax to the county Senate and House Delegations to the General Assembly.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 20 - Taxes and Development Impact Fees › Subtitle 4 - Hotel Rental Taxes › Part I - County Hotel Rental Taxes › Section 20-425 - Interest

(a)    If a hotel fails to pay the hotel rental tax as required under this part, the hotel shall pay interest on the unpaid tax from the date on which the hotel is required to pay the tax to the date that the tax is paid.
(b)    The interest rate for each month or fraction of a month is:
(1)    for Cecil County, Dorchester County, Talbot County, Washington County, and Wicomico County, 1%; and
(2)    for any other county, 0.5%.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 20 - Taxes and Development Impact Fees › Subtitle 4 - Hotel Rental Taxes › Part I - County Hotel Rental Taxes › Section 20-426 - Tax Penalties

(a)    Except in Talbot County or Wicomico County, if a hotel fails to pay the hotel rental tax to a county within 1 month after the payment is due under § 20–410 of this subtitle, the hotel shall pay a tax penalty of 10% of the unpaid tax.
(b)    If a hotel fails to pay the hotel rental tax to Talbot County or Wicomico County within 120 days after the payment is due under § 20–410 of this subtitle, the hotel shall pay a tax penalty of 10% of the unpaid tax.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 20 - Taxes and Development Impact Fees › Subtitle 4 - Hotel Rental Taxes › Part I - County Hotel Rental Taxes › Section 20-427 - Collections

(a)    A county may file a civil action to collect unpaid hotel rental tax.
(b)    A county may collect unpaid hotel rental tax by distraint.
(c)    Except in Calvert County and St. Mary’s County, unpaid hotel rental tax is:
(1)    a lien against the real and personal property of the person owing the tax; and
(2)    collectible in the same manner as the property tax may be collected under the Tax – Property Article.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 20 - Taxes and Development Impact Fees › Subtitle 4 - Hotel Rental Taxes › Part I - County Hotel Rental Taxes › Section 20-428 - Hotel Surety Bond

(a)    (1)    Subject to paragraph (2) of this subsection, to protect hotel rental tax revenue, a county may require a hotel to file security with the county in an amount that the county determines.
(2)    Cecil County, Talbot County, and Wicomico County may require security under this section only for a hotel that has been in default.
(b)    Security under this section shall be:
(1)    a bond issued by a surety company that is:
(i)    authorized to do business in the State; and
(ii)    approved by the Insurance Commissioner as to solvency and responsibility;
(2)    cash; or
(3)    security approved by the county.
(c)    (1)    If security is required under this section, the county shall give the hotel notice of the amount of security.
(2)    Within 5 days after a hotel receives notice that security is required, the hotel shall:
(i)    file the security; or
(ii)    submit a written request for a hearing on the security requirement.
(d)    (1)    If a hearing is requested under subsection (c) of this section, the county shall hold a hearing to determine the necessity, propriety, and amount of the security.
(2)    (i)    The determination at the hearing is final.
(ii)    The hotel shall comply within 15 days after the hotel receives notice of the determination.
(e)    Without notice to the hotel that files security under subsection (b)(2) or (3) of this section, the county at any time may:
(1)    apply the cash to the hotel rental tax due; or
(2)    sell the security and apply the proceeds of the sale to the hotel rental tax due.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 20 - Taxes and Development Impact Fees › Subtitle 4 - Hotel Rental Taxes › Part II - Municipal Hotel Rental Tax › Section 20-431 - Definitions

(a)    In this part the following words have the meanings indicated.
(b)    “Hotel” has the meaning stated in § 20–401 of this subtitle.
(c)    “Hotel rental tax” means the tax on a transient charge.
(d)    (1)    “Transient charge” means a hotel charge for sleeping accommodations for a period not exceeding 4 consecutive months.
(2)    “Transient charge” does not include any hotel charge for:
(i)    services; or
(ii)    accommodations other than sleeping accommodations.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 20 - Taxes and Development Impact Fees › Subtitle 4 - Hotel Rental Taxes › Part II - Municipal Hotel Rental Tax › Section 20-432 - Authorization to Impose Tax

(a)    Except as provided in subsections (b) and (c) of this section, a municipality may impose, by ordinance or resolution, a hotel rental tax.
(b)    (1)    In this subsection, “hotel rental tax revenue sharing arrangement” includes:
(i)    a requirement under §§ 20–415 through 20–422 of this subtitle that a county distribute revenue from a county hotel rental tax to a municipality; or
(ii)    any other hotel rental tax revenue sharing requirement, agreement, or arrangement between a county and a municipality.
(2)    A municipality in a county that has a hotel rental tax revenue sharing arrangement between the municipality and the county may not impose a hotel rental tax under this part.
(c)    A municipality may not impose a hotel rental tax if     the municipality is located in a county that:
(1)    distributes at least 50% of total county hotel rental tax revenues to promote tourism in the county; or
(2)    does not impose a tax on a transient charge paid to a hotel.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 20 - Taxes and Development Impact Fees › Subtitle 4 - Hotel Rental Taxes › Part II - Municipal Hotel Rental Tax › Section 20-433 - Tax Rate

(a)    Subject to subsection (b) of this section, a municipality shall set the rate of the hotel rental tax.
(b)    The hotel rental tax for a municipality may not exceed 2%.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 20 - Taxes and Development Impact Fees › Subtitle 4 - Hotel Rental Taxes › Part II - Municipal Hotel Rental Tax › Section 20-434 - Administration; Exemptions; Penalties

A municipality that imposes a hotel rental tax may:
(1)    provide for the administration and collection of the tax;
(2)    provide for additional exemptions from the tax; and
(3)    impose penalties for failure to collect, report, or pay the tax.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 20 - Taxes and Development Impact Fees › Subtitle 4 - Hotel Rental Taxes › Part II - Municipal Hotel Rental Tax › Section 20-435 - Distribution to Convention and Visitors Bureau

A municipality that imposes a hotel rental tax under this part shall distribute to a convention and visitors bureau in the county where the municipality is located at least the same percentage of the hotel rental tax collected that the county distributes to the convention and visitors bureau from any county hotel rental tax.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 20 - Taxes and Development Impact Fees › Subtitle 4 - Hotel Rental Taxes › Part II - Municipal Hotel Rental Tax › Section 20-436 - Offset for County Tax in Municipality

If a county has the authority under Part I of this subtitle or any other law to impose a tax on transient charges paid to hotels, to accommodate a tax imposed under this part by a municipality, the county may impose a tax rate on transient charges paid to hotels located in the municipality that is lower than the tax rate imposed on transient charges paid to hotels outside the municipality.
2023 Maryland Statutes › Local Government › Division IV - Local Finance › Title 20 - Taxes and Development Impact Fees › Subtitle 5 - Mobile Home and Trailer Park Taxes › Section 20-501 - In General

(a)    (1)    In this section the following words have the meanings indicated.
(2)    “Camping shelter” means a tent or other collapsible structure that provides temporary living quarters for recreational, camping, or travel use.
(3)    “Mobile home park” means a mobile home court or park or a trailer park.
(4)    “Recreational vehicle” means a trailer or other vehicle that provides temporary living quarters for recreational, camping, or travel use.
(b)    (1)    By resolution or ordinance, a county or municipality may impose a tax on the amount paid for:
(i)    the rental, leasing, or use of any space, facility, or accommodation in a mobile home park; or
(ii)    services provided by a mobile home park.
(2)    The tax authorized under this subsection does not apply to a recreational vehicle or camping shelter if:
(i)    the recreational vehicle or camping shelter is intended and used only for temporary occupancy of 30 days or less; or
(ii)    the county or municipality imposes the tax authorized under subsection (c) of this section.
(c)    (1)    Except as provided in paragraph (3) of this subsection, by resolution or ordinance, a county or municipality may impose a tax on the amount paid for:
(i)    the rental, leasing, or use of any space, facility, or accommodation in a mobile home park for a recreational vehicle or camping shelter, regardless of the period of occupancy; or
(ii)    services provided by a mobile home park in connection with the rental, leasing, or use of any space, facility, or accommodation for a recreational vehicle or camping shelter.
(2)    Except as provided in paragraph (3) of this subsection, the rate of the tax authorized under this subsection may not exceed 3% of the amount subject to the tax.
(3)    In Washington County:
(i)    the rate of the tax authorized under this subsection is 6%;
(ii)    the tax authorized under this subsection applies only to a recreational vehicle or camping shelter intended and used only for temporary occupancy of 30 days or less; and
(iii)    the revenue from the tax authorized under this subsection shall be distributed in the same manner as the hotel rental tax under § 20–421 of this title.
(d)    A county or municipality may require the operator or owner of a mobile home park to collect a tax authorized under this section and remit the tax collected to the county or municipality or to the agency that the county or municipality designates.
(e)    A county or municipality may provide for:
(1)    the maintenance of public records relating to a tax authorized under this section and its collection; and
(2)    the inspection or publication of the records.
(f)    A county or municipality may provide for penalties for failure to comply with the requirements relating to a tax authorized under this section.
(g)    This section does not affect any requirement concerning permits to locate a trailer, house trailer, trailer coach, or mobile home.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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 20-609 - Gross Receipts Tax on Rental of Heavy Equipment Property

(a)    (1)    In this section the following words have the meanings indicated.
(2)    (i)    “Heavy equipment property” means construction, earthmoving, or industrial equipment that is mobile, including any attachment for the heavy equipment.
(ii)    “Heavy equipment property” includes:
1.    a self–propelled vehicle that is not designed to be driven on a highway; and
2.    industrial electrical generation equipment, industrial lift equipment, industrial material handling equipment, or other similar industrial equipment.
(3)    “Short–term lease or rental” means the lease or rental of heavy equipment property for a period of 365 days or less.
(b)    (1)    Except as provided in subsection (c) of this section, there is a tax at a rate of 2% on the gross receipts from the short–term lease or rental of heavy equipment property by a person whose principal business is the short–term lease or rental of heavy equipment property at retail.
(2)    A person is in the principal business of short–term lease or rental of heavy equipment property if:
(i)    the largest segment of total rental receipts of the business is from the short–term lease or rental of heavy equipment property; and
(ii)    the business is described under Code 532412 of the North American Industry Classification System as published by the United States Census Bureau.
(c)    The tax imposed under this section does not apply to:
(1)    a business located in a county or municipality that does not impose a personal property tax; or
(2)    a short–term lease or rental of heavy equipment property to the federal government, the State, a county, or a municipality.
(d)    (1)    A person who owns a business with gross receipts subject to the tax under this section shall collect the tax from the rental customer and remit the tax as provided in this subsection.
(2)    The tax is payable quarterly and due by the last day of the month after the end of the quarter.
(3)    A person who owns a business with gross receipts subject to the tax under this section shall remit the tax collected to:
(i)    the county in which the business is located, if that location is not within a municipality; or
(ii)    the county and municipality in which the business is located in proportion to the personal property tax rate of the county and municipality, if that location is within a municipality.
(4)    Notwithstanding any other law and except as otherwise provided in this section, the gross receipts tax imposed under this section shall be administered and collected according to the laws applicable to the personal property tax under the Tax – Property Article.
(e)    A person who owns a business with gross receipts subject to the tax under subsection (b) of this section shall submit to the Department of Assessments and Taxation a report on personal property as required under § 11–101 of the Tax – Property Article.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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)    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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.