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(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
(A) Definitions. For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning. Any words not defined herein shall have their generally accepted meaning:
STORMWATER MANAGEMENT PARCEL. The parcel of land, as indicated on the record plat, as encompassing the stormwater management structure.
STORMWATER MANAGEMENT STRUCTURE. A facility utilizing vegetative and/or structural measures that control the increased volume or rate of stormwater runoff caused by man-made changes to the land and/or that reduce or eliminate pollutants that might otherwise be carried by stormwater runoff.
(2004 Code, § 209-12)
(B) Amount of credit. A credit for county real property taxes in the amount of 100% shall be granted annually to any residential homeowners’ association for stormwater management parcels which it owns.
(2004 Code, § 209-13)
(C) Implementation. This section shall be implemented according to procedures adopted by the Department of the Comptroller, or its successor agency.
(2004 Code, § 209-14)
(D) Period of effectiveness. The tax credit granted under this section is effective as long as the stormwater management parcel is owned by a residential homeowners’ association.
(2004 Code, § 209-15)
(Ord. 130, passed 2-15-1995)
(A) Exemption granted. There is hereby established a property tax exemption against the county property tax imposed on machinery, equipment, materials and supplies:
(1) That are consumed in or used primarily in research and development;
(2) That were purchased in or transferred into the county; and
(3) That are in use for such purpose in the tax reporting period.
(2004 Code, § 209-17)
(B) Definition. For the purpose of this section, the following definition shall apply unless the context clearly indicates or requires a different meaning:
RESEARCH AND DEVELOPMENT.
(a) Includes:
1. Basic and applied research in the sciences and engineering; and
2. The design, development, and governmentally required premarket testing of prototypes, products, and processes.
(b) As used in this section,
RESEARCH AND DEVELOPMENT does not include:
1. Market research;
2. Research in the social sciences or psychology and other nontechnical activities;
3. Routine product testing;
4. Sales services;
5. Technical and nontechnical services; or
6. Research and development of a public utility.
(2004 Code, § 209-18)
(C) Amount of exemption. The amount of the partial tax exemption granted hereby is equal to 100% of the assessment of the property described in division (a) of the definition in division (B) above.
(2004 Code, § 209-19)
(Ord. 145, passed 2-29-1996)
(A) Definitions. For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning:
CONSERVATION LAND. Real property that is either:
(a) Subject to a perpetual conservation deed of easement which has been donated to a land trust on or after July 1, 1991; or
(b) Acquired in fee by a land trust on or after July 1, 1991.
LAND TRUST. The Maryland Environmental Trust or a qualified conservation organization as defined in Md. Code, Natural Resources Article, § 3-2A-01, as amended from time to time, which undertakes its mission in this county.
UNIMPROVED LAND. Land that is not improved by one or more residences. Land improved only with buildings such as sheds, barns, or other similar structures shall be considered UNIMPROVED LAND for the purpose of this section.
(2004 Code, § 209-28)
(B) Qualifications for credit.
(1) To qualify for a credit under this section, a property shall meet all of the following criteria:
(a) The property must be located entirely within the county. If it is located in more than one county, only that portion located within the county is eligible for the credit;
(b) The land must be conservation land and consist primarily of open farmland, woodland, pastureland, meadowland, wetland, floodplain, or stream, or combinations thereof;
(c) The land must be subject to a perpetual deed of conservation easement recorded among the Land Records of Carroll County;
(d) The perpetual deed of conservation easement on the property did not compromise any then existing officially planned municipal, county, or state capital improvement project at the time of recording; and
(e) The property shall meet such other criteria as the qualified land trust serving as grantee may require from time to time to ensure the proper application of and qualification for this credit and the purposes for which it was created.
(2) The land must be used:
(a) To assist in the preservation of a natural area;
(b) For the environmental education of the public;
(c) Generally to promote conservation; or
(d) For the maintenance of:
1. Natural area for the public; or
2. A sanctuary for wildlife.
(2004 Code, § 209-29)
(C) Tax credit established. In accordance with the Md. Code, Tax-Property Article, § 9-220, a tax credit is hereby established against the county property tax imposed on conservation land.
(1) Amount of credit.
(a) Unimproved land. A real property tax credit of 100% of the county real property tax shall be credited on unimproved land subject to a conservation easement.
(b) Land improved with one residence. When land that is subject to a conservation easement is improved by a residence, a real property tax credit of 100% of the county real property tax, not to exceed $50 per acre, shall be credited for land.
(c) Land improved by more than one residence. When land that is subject to a conservation easement is improved by more than one residence, a real property tax credit of 100% of the county real property tax, not to exceed $50 per acre, shall be credited, provided the tax credit shall be limited to the unimproved land and the land upon which one residence exists. The land upon which any other residence exists shall not be eligible for the tax credit.
(2) Duration.
(a) The property tax credit is effective for 15 consecutive years beginning July 1 following the donation of the easement to the Land Trust. The property tax credit shall terminate at the end of the 15-year period unless a subsequent duly adopted law provides for the extension of the credit. In that event, the owner may reapply within 60 days before the end of the 15-year period to be eligible for an extension of the credit on conservation land. In the event a perpetual conservation easement is terminated for any reason, the tax credit will automatically terminate effective the same date.
(b) Properties subject to a donated conservation easement at the time of enactment of this section that otherwise qualify for the credit are eligible for any balance of years remaining for the credit by subtracting from the number 15, the number of years the donated easement has existed prior to the enactment of this credit.
(3) Implementation. Application for a property tax credit under this section shall be made on forms and in accordance with procedures established by the County Commissioners of the county and shall include such information and attachments as the county may require to verify the property qualifies for the credit.
(2004 Code, § 209-30) (Ord. 01-9, passed 8-7-2001)
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