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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)
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)
HOMESTEAD TAX CREDIT
For the taxable year beginning July 1, 2001, there is hereby established a homestead credit percentage of 110% for county property taxes, which shall serve to limit the taxable assessment increase for owner-occupied dwellings to 5% over the taxable assessment of the prior year.
(1986 Code, § 263-21) (Ord. —, passed 11-27-1990; Am. Ord. —, passed 10-8-1991)
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