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§ 37.056 EFFECTIVE DATE.
   The recordation tax rate shall be effective April 1, 1992.
(1986 Code, § 263-12) (Ord. —, passed 2-10-1987; Am. Ord. —, passed 3-5-1992)
COMMUNITY REINVESTMENT AND REPAIR FUND
§ 37.060 FUND ESTABLISHED.
   (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
§ 37.070 TAX IMPOSED.
   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)
§ 37.071 DISTRIBUTION OF USE OF TAX.
   Distribution of tax collected pursuant to § 37.070 shall be made in accordance with the provisions of Maryland law (State Act, Md. Code, § 20-415 et seq.
(1986 Code, § 263-14) (Ord. —, passed 1-19-1988; Am. Res. 2019-5, passed 7-8-2019)
§ 37.072 USE OF TAX.
   The net proceeds received by the county from the hotel rental tax be and are designated for the promotion of tourism and economic development within the county.
(1986 Code, § 263-14) (Ord. —, passed 1-19-1988)
§ 37.073 (RESERVED)
§ 37.074 EFFECTIVE DATE.
    The hotel rental tax rate of 5% shall be effective 7-1-2005.
(1986 Code, § 263-16) (Ord. —, passed 1-19-1988)
HOMESTEAD TAX CREDIT
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