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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
(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
(A) Amount of tax. The county income tax rate for this county shall be established by resolution by the County Commissioners after notice and a public hearing.
(2004 Code, § 209-20)
(B) Notice to Comptroller of rate change. Upon the adoption of this section, the Department of Management and Budget, or its successor agency, shall give the Comptroller notice of the rate change and the effective date thereof.
(2004 Code, § 209-21)
(Ord. 157, passed 6-30-1997; Ord. 03-08, passed 6-3-2003)
(A) Definitions. For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
MOBILE HOME. Any vehicle or structure designed and constructed in such manner as permits occupancy thereof as sleeping quarters for one or more persons, or the conduct of any business or profession, occupation, or trade or use as a selling or advertising device for any business, profession, occupation, or trade, and so designed that it is or may be mounted on wheels and used as a conveyance on highways or city streets, propelled or drawn by its own or other motive power.
MOBILE HOME PARK. Any park, trailer park, trailer court, mobile home court, campsite, lot, parcel, or tract of land designed, maintained, or intended for the purpose of supplying a location or accommodations for any mobile home or mobile homes and upon which any mobile home or mobile homes are parked and as to which charges are made for the use of the mobile home. The term does not include mobile home sales lots on which unoccupied mobile homes are parked for the purpose of inspection and sale.
(2004 Code, § 209-22)
(B) Monthly fees. Beginning October 1, 1981, a monthly fee shall be paid by the owner of each mobile home park to the county for each occupied mobile home space located in the owner’s mobile home park in the amount of $10. A mobile home space shall be deemed occupied if a mobile home is located on it on the last day of the month for which the monthly fee is due. The fee shall be in addition to any other tax imposed by the state, the county, or the United States of America.
(2004 Code, § 209-23)
(C) Due date and penalties. The fee established in division (B) above shall be due on or before the fifteenth day of each month for the month preceding. A penalty of 5% will be charged each owner for each payment made after the due date, and such penalty will increase each month thereafter at the rate of 1%. Upon receipt of proper payment, the Department of the Comptroller, or its successor agency, shall provide evidence that such fees have been paid.
(2004 Code, § 209-24)
(D) Required listings. The owners or operators of mobile home parks shall maintain a complete and current listing of all mobile homes in the mobile home park and shall furnish each month, with the fee payment to the County Commissioners, such listing in verified form.
(2004 Code, § 209-25)
(E) Enforcement. The Department of the County Attorney, or its successor agency, is authorized to enforce this section through appropriate legal proceedings.
(2004 Code, § 209-26)
(F) Exemptions. The provisions of this section do not apply to any recreational vehicle or camping shelter intended for and used for temporary occupancy only for a period of 30 days or less.
(2004 Code, § 209-27)
(Ord. 98-2, passed 11-18-1998)
TAX CREDITS
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