(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