(A)   Amount of levy established; amounts paid to departments determined jointly. The Board of County Commissioners of Garrett County is authorized and directed to levy annually a tax of up to $0.04 per $100 of assessed value of real property in Garrett County other than operating real property of a public utility and up to $0.10 per $100 of assessed value of personal property and operating real property of a public utility, and the levy is to be paid to the volunteer fire departments existing now or organized in the future. The Board shall make the payments twice a year in December and June.  The amounts paid to each volunteer fire department shall be equivalent.
   (B)   Use of funds. Any county funds received by any volunteer fire department under this section shall be expended only for:
      (1)   The purchase, maintenance and repair of fire-fighting apparatus and equipment;
      (2)   The construction, maintenance or repair of facilities and grounds necessary for:
         (a)   Fire-fighting purposes;
         (b)   Hosting community events;
         (c)   Providing emergency shelter; or
         (d)   Enhancing fund-raising or operations capability;
      (3)   The promotion, retention, or recruitment of membership; and
      (4)   Other special expenditures, including hardships or other extenuating circumstances that have:
         (a)   The prior approval of the Garrett County Emergency Services Board; and
         (b)   Consideration of recommendations from the Garrett County Fire and Rescue Association.
   (C)   Filing of annual report.  Every volunteer fire department receiving any sum under this section shall file annually signed copies of federal Form 990 and Form 990 Schedule A with the Board of County Commissioners.  A volunteer fire department may not file federal Form 990 EZ with the Board of County Commissioners under this section.  If the Internal Revenue Service changes, amends, or replaces Form 990 and Form 990 Schedule A with a report that is to be filed annually, a fully executed copy of that report with all corresponding schedules shall be filed with the Board of County Commissioners.
   (D)   The Board of County Commissioners may reserve the right to withhold any or all of the funds from a fire department that fails to meet all standards and policies recommended by the Garrett County Emergency Services Board.
(1986 Code, § 41-1)  (P.L.L., 1930, Art. 12, § 182; 1957 Code, § 165; 1927, Ch. 408, § 1; 1929, Ch. 41,§ 1; 1931, Ch. 40, § 182; 1937, Ch. 308, § 182; 1943, Ch. 343, § 182; 1947, Ch. 548, § 182; 1949, Ch. 241; 1951, Ch. 192; 1953, Ch. 367; 1957, Ch. 62; 1959, Ch. 690; Am. by Md. S.B. 423, passed 2-25-2003; Am. Ord. —, passed - -; Am. by Md. H.B. 733, passed 3-9-2010)