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(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)
COMMUNITY REINVESTMENT AND REPAIR FUND
(A) There is created a Fund with the purpose of funding community-based initiatives intended to benefit low-income communities; and funding community-based initiatives that serve disproportionately impacted areas, as defined in § 36-101 of the Article.
(B) The Board of County Commissioners, or the designated agency, shall solicit written requests for projects that meet the requirements of Md. Code, Alcohol Beverage Article, § 1-322(a)(6)(i), and award funding based on the established legislative requirements.
(C) The recipient of any Fund shall submit a report to the Board of County Commissioners by November 1 of each year on how the funds were spent during the preceding fiscal year.
(Ord. —, passed 8-20-2024)
HOTEL RENTAL TAX
The Board of County Commissioners of Garrett County, Maryland, under and by virtue of the power granted to the Board under the provisions of the State Act, Md. Code, 20-405 et seq., does hereby impose a hotel rental tax rate effective January 1, 2020 of 8% in Garrett County.
(1986 Code, § 263-13) (Ord. —, passed 1-19-1988; Am. Res. 2012-7, passed 5-15-2012; Am. Res. 2019-5, passed 7-8-2019)
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