CHAPTER 37: FINANCE AND TAXATION
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
§ 37.001 PROPERTY TAX FOR LANDFILL PURPOSES.
   (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)
§ 37.002 COUNTY TRANSFER TAX IMPOSED.
   (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
§ 37.020 IMPOSITION OF MONTHLY TAX; MOBILE HOME PARK.
   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)
§ 37.021 COLLECTION AND REMITTANCE OF MONTHLY MOBILE HOME PARK TAX.
   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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