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(A) Definitions. For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
AFFILIATE. The same meaning as defined under Md. Code, Tax-Property Article, § 9-230 as amended.
BASE REAL PROPERTY TAX ASSESSMENT. The full value assessment assigned to the property in question by the SDAT prior to the construction of the new or expanded premises.
BUSINESS ENTITY. The same meaning as defined under Md. Code, Tax-Property Article, § 9-230 as amended.
COMPTROLLER. The County Comptroller, or Appointed Tax Collector, or designee.
JOB CREATION TAX CREDIT. The credit granted under this section to a qualified business entity against the county property tax imposed on the new or expanded premises and the personal property located on those premises.
NEW OR EXPANDED PREMISES. The same meaning as defined under Md. Code, Tax-Property Article, § 9-230 as amended.
NEW PERMANENT FULL-TIME POSITION. The same meaning as defined under Md. Code, Tax-Property Article, § 9-230 as amended.
NOTIFICATION DATE. The same meaning as defined under Md. Code, Tax-Property Article, § 9-230 as amended.
TAXABLE YEAR. July 1 to June 30, both inclusive, for which the county computes, imposes, and collects property tax.
(2004 Code, § 209-45)
(B) Eligibility for tax credit.
(1) The Comptroller must allow a job creation tax credit against the county property tax imposed on real property owned or leased by a business entity or its affiliate and on personal property owned by that business entity or its affiliate if the business entity qualifies for the credit under this section.
(2) In order to qualify for a job creation tax credit, a business entity must:
(a) Construct, or expand by at least 5,000 square feet, premises in the county on which it conducts business by buying, building, or leasing new premises;
(b) Employ at least 25 persons in new, permanent full-time positions located in the new or expanded premises in the county within the first 24-month period after it occupies the new or expanded premises, provided that 50% of the new, permanent full-time positions must pay at least 125% of the applicable average weekly wage per county worker as that amount is determined by the Maryland Department of Labor, Licensing and Regulation, or succeeding agency;
(c) Be located in a priority funding area as designated in Md. Code, State Finance and Procurement Article, Title 5, Subtitle 7B; and
(d) After meeting the requirements of this section and in order to continue to receive a job creation tax credit each year as allowed, the business entity must maintain at least 25 persons in permanent full-time positions located in the new or expanded premises approved for the tax credit for a period of three years after each year that a tax credit is allowed and at least 50% of the permanent full-time positions must continue to pay at least 125% of the applicable average weekly wage per county worker as that amount is determined and adjusted each year by the Maryland Department of Labor, Licensing and Regulation, or succeeding agency.
(3) A business entity does not qualify for a job creation tax credit if:
(a) The business entity has moved the operations which are located on new or expanded premises from another county (including Baltimore City) in this state; or
(b) The new or expanded premises has otherwise been granted a tax credit or exemption under this section for the taxable year in which a tax credit or exemption is claimed.
(4) To qualify for a credit against property tax imposed on personal property, a business entity must certify that the personal property is located on premises that qualify for a job creation tax credit under this section.
(2004 Code, § 209-46)
(C) Amount of tax credit; pass-through to lessees.
(1) The job creation tax credit amount that a taxpayer may claim against county real property taxes and business personal property taxes is equal to the following percentage of the property tax imposed on the increase in the base real property tax assessment of the new or expanded premises, and on the increase in the personal property tax assessment on personal property owned by the business entity, respectively:
(a) During the first and second taxable years in which a credit is allowed, 52%;
(b) During the third and fourth taxable years in which a credit is allowed, 39%; and
(c) During the fifth and sixth taxable years in which a credit is allowed, 26%.
(2) After the sixth taxable year, a business entity shall no longer be eligible for a job creation tax credit under the prior certification and the Comptroller shall not allow further credit. In order to receive a new credit after the sixth taxable year, a business entity must reapply for the job creation tax credit and must meet anew all requirements then existing by creating additional jobs and additional new or expanded premises.
(3) If, at any time during the six years that a business entity may claim a job creation tax credit, the business entity fails to satisfy any applicable requirements under this section to qualify for the tax credit, the business entity’s eligibility for a tax credit hereunder shall cease, and the Comptroller shall not allow further credit under the prior certification. In order to requalify and restart a new six-year credit period, the business entity must reapply for the job creation tax credit and must meet anew all requirements then existing by creating additional jobs and additional new or expanded premises.
(4) A business entity may not apply for a job creation tax credit if it owes delinquent taxes to the county, including but not limited to recaptured taxes under this section.
(5) Irrespective of lease terms to the contrary, a lessor of real property that is eligible for property tax credits under this section must reduce the amount of taxes for which an eligible business entity is contractually liable under a lease or rental agreement by the amount of any tax credit allowed for the real property under this section.
(2004 Code, § 209-47)
(D) Recapture of tax credit.
(1) For each year that a business entity receives a job creation tax credit, the business shall be required to continue to satisfy all applicable requirements during the three subsequent taxable years, for a maximum period of qualification of nine years. This requirement of continued qualification shall further require that the business entity report to the Comptroller for a period of nine years. If at any time during the nine-year reporting period a business entity does not satisfy all applicable requirements, then the business entity shall not receive the tax credit for the taxable year that the failure occurs and shall repay the tax credit provided during the three previous taxable years. The tax credit shall be due and owing to the county upon notice from the Comptroller to the business entity that the credit must be repaid.
(2) Interest and penalty shall accrue on any repayable tax credit at the rate established for overdue property taxes, beginning 30 days after the notice from the Comptroller.
(3) The repayable tax credit is a lien on real and personal property owned by the business entity in the same manner as unpaid real property taxes under state and county law.
(2004 Code, § 209-48)
(E) Administration of tax credit.
(1) A business entity must declare in writing its intent to apply for a job creation tax credit on a form furnished by the Comptroller and must state when and how it expects to qualify for the credit.
(2) When a business entity believes it can meet all eligibility requirements for the tax credit, it may apply for certification from the Comptroller, and must provide sufficient information to show that all requirements under this section and applicable state law have been met.
(3) The Comptroller shall:
(a) Determine the eligibility of the business entity for the tax credit;
(b) Require submission of reports by the business entity each year that a tax credit is sought and during the three taxable years after any year when the tax credit was granted to verify that the business entity continues to satisfy all applicable requirements under this section and state law and such reporting will result in a maximum of nine continuous years of reporting; and
(c) On or before October 1 of each year, notify the SDAT, the Maryland Comptroller, and the Maryland Department of Business and Economic Development that a business entity has been approved for a tax credit, including the amount of each credit granted for the year and whether the business entity is in compliance with the requirements for the tax credit.
(4) Any person who knowingly submits a false or fraudulent application, or withholds information, to obtain a tax credit must repay the county for all amounts credited and all accrued interest and penalties that would apply to those amounts as delinquent taxes and, in addition, is subject to all fines and other penalties as may be provided by law. Any person who violates this section is liable for all court costs and expenses of the county in any civil action brought by the county against the violator. The county may enforce this section by voiding the credit, reinstating the tax liability, and collecting the outstanding taxes as regular taxes due and owing the county.
(5) The county may adopt regulations to administer this section.
(2004 Code, § 209-49)
(Ord. 2011-01, passed 4-28-2011) Penalty, see § 33.99
DEVELOPMENT IMPACT FEES
(A) In general, the singular number shall include the plural, and the plural the singular; the word “building” shall include the word “structure”; the word “used” shall include arranged, designed, constructed, altered, converted, rented, leased, or intended to be used; and the word “shall” is mandatory and not directory. “Now” shall mean at the time of the adoption of this subchapter; “hereafter” shall mean after the date on which the intent to adopt this subchapter was first advertised.
(B) For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning:
BUDGET OFFICER. The Director of the Development Management and Budget, or its successor agency, for the Carroll County.
BUILDING PERMIT. A written statement issued by the Bureau of Permits and Inspections, or its successor agency, authorizing buildings and structures in accordance with the provisions of the Building Code of the county; or any permit authorizing construction in the county issued by any jurisdiction in the county.
CAPITAL IMPROVEMENTS. Land acquisition, site development, equipment, or facilities for public facilities. The phrase CAPITAL IMPROVEMENTS also includes school construction projects, liquid or solid waste facility construction projects, road, drain and bridge projects, public building projects, reservoir construction projects, and park and recreation construction projects contained in the adopted county capital budget and six-year community investment plan.
CARROLL COUNTY. The geographic area within the corporate limits of Carroll County.
DEVELOPER. Any person, firm, corporation, cooperative, or any combination thereof, or any other entity, irrespective of nomenclature, which is undertaking or participating in the development of any property, land or subdivision of land; or in the construction, enlargement, placement, or establishment of buildings on any lot, tract, or parcel of land, thereby engaging in the developing of land for the purpose of providing a dwelling unit or units.
DEVELOPMENT. Any activity, other than normal agricultural activity, which materially affects the existing condition or use of any land or structure and results in the construction, establishment, or placement of a dwelling unit or units on the land.
FINANCE OFFICER. The Comptroller for Carroll County.
PERSON. An individual man, woman, or child or a body of persons whether incorporated or not and shall include a firm, association, organization, partnership, trust, company, or corporation, as well as an individual, and does not include a county, state, or federal governmental entity, or a church or nonprofit hospital.
SOLID WASTE FACILITY CONSTRUCTION PROJECT. Any service, facility or property (real or personal), used or useful, or having present capacity for future use in connection with the collection or disposal of solid wastes by any means, including disposal through the production of energy or products. The phrase SOLID WASTE FACILITY CONSTRUCTION PROJECT includes land, buildings, structures, machinery, equipment, rail or motor vehicles, barges, boats, and all properties and rights therein and appurtenances thereof, rights-of-way, franchises, easements, and other interests in land; all land and facilities which are functionally related and subordinate to a solid waste project; and all patents, licenses, and other rights necessary or useful in the construction or operation of a solid waste project. The phrase also includes any service, facility, or property, used or useful, or having present capacity for future use in connection with:
(a) The transportation, transference, compaction, burial, incineration, reduction, composting, collection, storage, treatment, utilization, processing, or final disposition of solid wastes;
(b) The conversion of solid wastes to fuel, steam, electricity, energy, or other resources or the generation of steam, electricity, or other forms of energy from fuel which is derived, or is otherwise related to solid wastes;
(c) The reconstruction, conversion, or other recycling of solid wastes into materials which are not solid wastes, or which are useful or marketable; or
(d) Any combination of the foregoing (whether such facilities are located on a single site).
SOLID WASTES. All waste materials, whether solid, liquid, or gas, including garbage, rubbish, ashes, incinerator residue, wastewater treatment residue, street cleanings, dead animals, demolition and construction debris, household appliances, automobile bodies, offal, paunch manure, methane or other gases, sewage sludge, and solid or gaseous waste materials from commercial, agricultural, industrial, or community activities.
SQUARE FEET. Gross square feet regardless of habitability or usefulness of occupancy.
STRUCTURE. As defined in the Carroll County Construction Codes.
(2004 Code, § 102-1) (Ord. 165, passed 11-18-1998)
This subchapter is adopted for the purpose of promoting the health, safety, and general welfare of the residents of the county by:
(A) Requiring all new residential development to pay up to its proportionate fair share of the costs for land, capital facilities, and other expenses necessary to accommodate development impacts on public facilities;
(C) Assisting in the implementation of the general development plan to help ensure that adequate public facilities are available in a timely and well-planned manner.
(2004 Code, § 102-2) (Ord. 165, passed 11-18-1998)
(A) Any person who improves real property following the date on which the intent to adopt this subchapter is first advertised shall pay development impact fees as provided in this subchapter.
(B) Following the date on which the intent to adopt this subchapter is first advertised, any person who subjects an existing use to a change of use or improvement that is residential and involves the addition of at least one new residential unit shall pay the applicable development impact fee.
(2004 Code, § 102-3) (Ord. 165, passed 11-18-1998)
(A) The County Commissioners are authorized to establish by resolution a fee schedule for the administration of this subchapter. Fees established hereunder may be changed whenever the County Commissioners deem it necessary to do so. Before adopting a resolution under this division (A), the County Commissioners shall hold a public hearing and shall provide notice of the hearing.
(B) Each person who applies for a building permit to create a new residential living unit on or after the notice of public hearing is first advertised shall have the option to pay either a development impact fee based on the fee schedule established by the County Commissioners or a development fee calculated based on § 33.59, without reference to, or benefit of, the schedule established by the County Commissioners.
(C) A person shall be entitled to a credit against the fees imposed herein if a jurisdiction within the county imposes fees to offset the costs of development from a person subject to this subchapter for exactly the same development; and the fees imposed by that jurisdiction are designed or intended to offset the same development impact; provided, however, that credits will be granted only to the extent the person actually pays impact fees to the other jurisdiction. All payments made by the county to the other jurisdiction shall likewise be reduced by the amount credited to the extent payments from the county to that jurisdiction were based on the fees collected.
(D) A person who petitions for credit must provide to the Budget Officer a certification that the fee imposed by the jurisdiction is for the same purpose as the county fee and proof of payment of the fee from the jurisdiction.
(2004 Code, § 102-4) (Ord. 165, passed 11-18-1998; Ord. 03-12, passed 6-10-2003)
(A) A developer or person may choose to use an independent impact analysis to compute the development impact fee due.
(B) The developer or person shall be responsible for the preparation of the draft independent impact analysis and the Budget Officer shall accept, reject, or modify the draft analysis.
(C) The Budget Officer shall approve the person who prepares the draft independent impact analysis on the basis of professional training and experience in preparation of development impact analysis. The independent impact analysis shall conform to standard methodologies and format and be approved by the Budget Officer. The Budget Officer may publish acceptable methodologies and formats for the preparation of impact analysis. Prior to submission of the draft independent impact analysis, the developer or person shall meet with the Budget Officer to review the requirements for the preparation of a draft independent impact analysis.
(D) In addition to any other methodologies approved by the Budget Officer, the following formulas shall be used to determine the development impact fee for schools, unless the developer or person provides substantial competent evidence that an alternative formula or methodology should be used:
School fee = (SCPU x CPS) - (SCPU x CPS x .25) +
(SCPU x CPS2) - (SCPU x CPS2 x .25) +
(SCPU x CPS3) - (SCPU x CPS3 x .25)
Where
SCPU = School children per unit
CPS = Cost per student for Grades K-5
CPS2 = Cost per student for Grades 6-8
CPS3 = Cost per student for Grades 9-12
(2004 Code, § 102-5) (Ord. 165, passed 11-18-1998; Ord. 02-20, passed 11-21-2002)
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