(A) Building excise tax applicable. This building excise tax shall apply to all construction in Frederick County, including construction within the boundaries of a municipality.
(B) Identical municipal building excise tax.
(1) If a municipal corporation has imposed a tax on construction specifically devoted and limited by law to use for capital projects for additional or expanded public road facilities, the county may not impose or collect a building excise tax on the same construction within the municipal corporation.
(2) An applicant shall apply for this by making a written request with the Director of Permits and Inspections before the issuance of the building permit.
(3) The Director of Permits and Inspections shall either grant or deny the request.
(C) Collection within municipal corporation. A municipal corporation shall assist the county in the collection of this building excise tax within the municipal corporation by either:
(1) Collecting the tax prior to the issuance of a building permit and remitting the tax monthly to the Director of Finance; or
(2) Requiring the tax to be paid to the Director of Finance prior to the issuance of a building permit.
(Ord. 01-22-296, 12-18-2001; Ord. 07-02-442, 1-16-2007; Ord. 14-23-678, 11-13-2014)