(A)   Levy; rate established; exclusions.  There is levied a production tax on the business or occupation of producing natural gas or other gases taken from the earth in Garrett County, computed as follows:
      (1)   A tax shall be paid on the gas produced within Garrett County, accounting from January 1, 1951, equivalent to 5.5% of the wholesale market value when produced at the wellhead;
      (2)   Money received pursuant to the tax shall be distributed as follows:
         (a)   Ten-elevenths to the county; and
         (b)   One-eleventh to municipalities in the county distributed on a per capita basis, based on population records as updated by the State Planning Commission.
   (B)   The market value of gas produced in Garrett County shall be the value thereof at the mouth of the well.
   (C)   The producer of gas shall pay the total tax on all gas produced, making the payments of tax to the County Commissioners of Garrett County by legal tender or cashier's check payable to the County Commissioners.  It shall be the duty of each such producer to keep accurate records of all such gas produced.
   (D)   The tax herein levied shall be due and payable at the office of the County Commissioners of Garrett County by the 15th day of each month of each calendar year, based on the amount of gas produced in the preceding month.  On or before such date each producer shall make and deliver to the County Commissioners a verified report, on forms prescribed by the county, showing the gross amount of gas produced, upon which the tax herein levied accrues, together with details as to the amount of gas, from what leases the gas was produced, the correct names and addresses of the producer of the gas and such other information as the County Commissioners may require.  In no event shall a producer be relieved of responsibility for the tax until same shall have been paid.
   (E)   Unless the payment of tax on all gas produced during any month or fractional part thereof shall be made on or before the date due as hereinabove specified, such payment shall become delinquent and a penalty of 10% of the amount of the tax shall be added, and the tax and penalty shall bear interest at the rate of 6% per annum from the date due until the date paid.
(1986 Code, § 74-1)  (1957 Code, § 428; 1951, Ch. 265, § 302A; Md. S.B. 651, passed 5-19-2009)