Loading...
In the event the operator or owner of any mobile home park fails to file a return and the proper remittance within the time prescribed, or if there is reasonable cause to believe that an erroneous statement has been filed, the Tax Collection Office of Garrett County shall proceed to determine the amount due, and in connection therewith make such investigations as may be necessary.
(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
Any person, firm or corporation liable for the taxes imposed by this subchapter that:
(A) Willfully fails to collect, remit or pay taxes imposed by this subchapter;
(B) Willfully fails to file any return or report required by this subchapter; or
(C) Willfully makes any false statement or misleading omission in a return or report required by this subchapter shall be deemed guilty of a misdemeanor, and upon conviction thereof, shall be fined not more than $500 or imprisoned for not more than 30 days, or both, in the discretion of the court.
(Res. 2006-9, passed 4-11-06; Am. Ord. 2008-8, passed 4-29-2008; Am. Ord. —, passed 8-25-2009)
ADMISSIONS AND AMUSEMENT TAX
(A) Pursuant to the authority granted in Md. Code, Art. 81, § 4-102, the Board of County Commissioners of Garrett County, Maryland, shall levy a tax at the rate of 6% of the gross receipts of every person, firm or corporation derived from the amounts charged in Garrett County for the following:
(1) Admission to a place, including any additional separate charge for admission within an enclosure;
(2) Use of a game of entertainment;
(3) Use of a recreational or sports facility;
(4) Use or rental of recreational or sports equipment; and
(5) Merchandise, refreshments, or a service sold or served in connection with entertainment at a nightclub or room in a hotel, restaurant, hall, or other place where dancing privileges, music, or other entertainment is provided.
(B) Provided, however, that the application of admissions and amusement tax shall be specifically subject to the limitations and exemptions set forth in the State Act and with the further proviso that if the gross receipts are also subject to a sales tax, the combined rates, admissions and amusement tax plus sales tax, cannot exceed 11% of the gross receipts, as set forth in the provisions of Md. Code, Art. 81, § 4-105(b).
(Res. 2015-7, passed 6-6-2015)
(A) The Board of County Commissioners of Garrett County exempts from the admissions and amusement tax, the same being collected under authority of Md. Code, Art. 81, § 402 all gross receipts derived from the amounts charged for admissions, refreshments, service or merchandise when the gross receipts inure exclusively to the benefit of a nonprofit community association, if no part of the net earnings thereof inure to the benefit of any stockholder or member of the community association and if the proceeds are used exclusively for community or civic improvement purposes.
(B) As used in this section, COMMUNITY ASSOCIATION means an organization, whether or not incorporated, formed to promote the general welfare of the community it serves, which is not operated for profit and whose net earnings do not inure to the benefit of any stockholder or member.
(1986 Code, § 263-10) (Ord. —, passed 7-29-1980)
RECORDATION TAX
The Board of County Commissioners of Garrett County, under the powers granted by Md. Code, Tax Property Article, § 12-103, does set the recordation tax rate in Garrett County, as applicable under Md. Code, Tax-Property Article, Title 12, at $3.50 for each $500 or fraction of $500 of consideration payable or of the principal amount of the debt secured for an instrument of writing as defined in Md. Code, Tax-Property Article, Title 12.
(1986 Code, § 263-11) (Ord. —, passed 2-10-1987; Am. Ord. —, passed 3-5-1992; Am. Ord. 96-5-21, passed 7-1-1996)
Loading...