Section
General Provisions
37.001 Property tax for landfill purposes
37.002 County transfer tax imposed
Mobile Home Park Tax
37.020 Imposition of monthly tax; mobile home park
37.021 Collection and remittance of monthly mobile home park tax
37.022 Filing monthly reports; mobile home park
37.023 Failure to file
37.024 Penalties
Admissions and Amusement Tax
37.040 Tax levy; applicability; effect on state tax
37.041 Collection and payment
37.042 Nonprofit community associations exempted
Recordation Tax
37.055 Rate established
37.056 Effective date
Community Reinvestment and Repair Fund
37.060 Fund established
Hotel Rental Tax
37.070 Tax imposed
37.071 Distribution of use of tax
37.072 Use of tax
37.073 (Reserved)
37.074 Effective date
Homestead Tax Credit
37.100 Percentage established
37.101 Effect
Transfer Tax
37.115 Tax imposed; amount
37.116 Exemption
37.117 Collector designated
37.118 Reports
Homeowner's Property Tax Credit
37.120 Local supplement to homeowners property tax credit
Arts and Entertainment District
37.130 Explanation; authorization for application; incentives
GENERAL PROVISIONS
(A) The County Commissioners may impose by ordinance an annual ad valorem property tax on all property subject to the county property tax in order to pay all or part of:
(1) The costs of developing a new landfill;
(2) The costs of closing an existing landfill; or
(3) The principal or interest on any bonds issued by the county for the development or the closing of a landfill.
(B) If a tax is imposed under the authority of this section, the annual tax rate shall be set by a resolution of the County Commissioners at the meeting in which the county property tax rate is set.
(C) A tax imposed under this section shall appear as a separate item on the county tax bill, and all revenue collected under the tax shall be maintained in a special account dedicated to a purpose authorized under division (A) of this section.
(D) A tax imposed under this section has the same priority, bears the same rate of interest and penalties and is subject to the same enforcement procedures as the county property tax.
(1986 Code, § 105-3) (1992, Ch. 370)
(A) For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
INSTRUMENT OF WRITING. A written instrument that conveys title to or a leasehold interest in real property. INSTRUMENT OF WRITING includes:
(a) A deed or contract;
(b) A lease;
(c) An assignment of a lessee’s interest;
(d) Articles of transfer;
(e) Articles of merger or other document which evidences a merger of foreign corporations or foreign limited partnerships;
(f) Articles of consolidation or other document which evidences a consolidation of foreign corporations.
INSTRUMENT OF WRITING does not include:
(a) A mortgage, deed or trust or other contract that creates an encumbrance on real property;
(b) A security agreement, as defined in Md. Code, Tax-Property Article, § 12-101(e).
(B) The County Commissioners may impose a transfer tax on an instrument of writing:
(1) Recorded with the Clerk of the Circuit Court for Garrett County; or
(2) Filed with the State Department of Assessments and Taxation.
(C) A transfer tax under this section:
(1) Shall be established by ordinance;
(2) May not exceed 1%; and
(3) Does not apply to:
(a) An instrument of writing exempt from the state transfer tax under Md. Code, Tax- Property Article, § 13-207;
(b) A transfer of land subject to the agricultural land transfer tax under Md. Code, Tax- Property Article, Title 13, Subtitle 3; or
(c) The first $50,000 of the consideration payable for an instrument of writing for the transferred real property.
(1986 Code, § 106-1)
MOBILE HOME PARK TAX
Pursuant to the authority contained in Md. Code, Art. 24, § 9-401 (a-1), every person, firm or corporation renting, leasing or using any space, in any mobile home park in Garrett County shall be required to collect a monthly tax computed at 15% of the monthly charges collected per space rented or leased in the park, whether the space is occupied the entire month or not. The tax shall be collected by the operator or owner of the mobile home park, and remitted to the Tax Collection Office of Garrett County.
(Res. 2006-9, passed 4-11-06; Am. Ord. 2008-8, passed 4-29-2008; Am. Ord. —, passed 8-25-2009)
The tax shall be collected by the operator or owner of the mobile home park on a monthly basis, and remitted to the Tax Collection Office of Garrett County. Failure to pay to the Tax Collection Office all taxes when due, as described in this subchapter, such unpaid taxes shall be subject to a penalty of 3% per month.
(Res. 2006-9, passed 4-11-06; Am. Ord. 2008-8, passed 4-29-2008; Am. Ord. —, passed 8-25-2009) Penalty, see § 37.027
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