§ 33.04 TAX SALES OF PROPERTY.

   Tax sales of all property on which taxes are unpaid at the end of the transitional period (June 30, 1964) shall be made together with and at the time of tax sales on all property on which taxes have not been paid for the taxable year ending June 30, 1965, or as may be otherwise or further permitted by applicable provisions of the law at that time. The tax sale provisions herein contained shall be in concurrence with and in addition to any other proper collection methods that may exist.

(2004 Code, § 209-5) (Ord. 4, passed 11-12-1963)

§ 33.05 METHOD USED TO EQUALIZE TAX BURDEN.

   The County Commissioners shall annually meet and discuss with municipal officials, and after this consultation with municipal officials, shall make a payment to the municipal corporations to assist the programs which the municipal corporations perform in lieu of similar county services or programs if the municipal corporation performs governmental services or programs in lieu of similar county services or programs. The payments to the municipal corporations do not have to be uniform, and may vary between municipal corporations and from year to year to the same municipal corporation.

(2004 Code, § 209-6) (Ord. 50, passed 11-15-1984)

TAXES

§ 33.20 CONTROLLED DANGEROUS SUBSTANCES.

   (A)   Tax imposed. A tax on the sale or use of every controlled dangerous substance in the amount of 50% of the estimated street value of the substance is hereby imposed.

(2004 Code, § 209-7)

   (B)   Payment date. The tax levied under division (A) above shall be due and payable in advance of any use or within ten days of the sale of a controlled dangerous substance.

(2004 Code, § 209-8)

   (C)   Reporting. Any person who sells or uses a controlled dangerous substance shall file with the Tax Collector a report identifying the controlled dangerous substance, its origin, all previous owners, the date on which the sale took place or on which the substance is to enter this state, the amount of the substance and shall at the same time pay the tax imposed hereunder.

(2004 Code, § 209-9)

   (D)   Estimated street value. The State’s Attorney for Carroll County shall publish within 60 days hereof a list of controlled dangerous substances and the estimated street value of same, which determination of value shall be final unless an appeal is taken within 15 days of the publication thereof to the County Commissioners, who shall review the determination of the State’s Attorney and shall make a final determination of the estimated street value from which no appeal may thereafter be taken.

(2004 Code, § 209-10)

(Ord. 86, passed 11-13-1990) Penalty, see § 33.99

§ 33.21 RECORDATION TAX.

   The recordation tax rate shall be established by resolution by the County Commissioners after notice and a public hearing.

(2004 Code, § 209-16) (Ord. 135, passed 5-25-1995; Ord. 03-08, passed 6-3-2003)