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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
§ 37.100 PERCENTAGE ESTABLISHED.
   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)
§ 37.101 EFFECT.
   This homestead credit percentage shall remain in effect for each subsequent taxable year unless amended by resolution of the County Commissioners.
(1986 Code, § 263-22) (Ord. —, passed 11-27-1990)
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