Sec. 52-8. Certification of payment of taxes; fees; liability for errors, etc.

   For certifying the payment or nonpayment of ordinary taxes, to persons other than the council or the head of any department of the county government, the director of finance shall charge and collect a fee for each such certification as shall be established by the county executive by written regulations adopted under method (3) of section 2A-15 of this Code and in an amount not to exceed the cost of administering and providing for liability under this section.

   In addition, the director of finance shall charge and collect a fee which shall be established by the county executive by written regulation adopted under method (3) of section 2A-15 of this Code for each certification of payment or nonpayment of any farmland transfer tax due under Section 52-31.

   All such certifications shall certify the taxes that are paid or unpaid according to the records of the county but neither the director of finance nor any official authorized by him to make such certificate shall be personally liable for any error in such certificate unless the error be caused by his willful, capricious or fraudulent act. In the event of the failure to list on such certificate unpaid taxes for the period covered by such certificate, or the failure to list properly payment or nonpayment of the farmland transfer tax due under Section 52-31, the liability of the county on such certificate shall be limited to the amount of such unpaid taxes, interest and penalties. (Mont. Co. Code 1965, § 2-125; 1969 L.M.C., ch. 27, § 1; 1981 L.M.C., ch. 51, § 1; 1984 L.M.C., ch. 24, § 50; 1984 L.M.C., ch. 27, § 33; 2016 L.M.C., ch. 7, § 2.)

Sec. 52-9. Listing and assessment of personal property.

   All tangible personal property in the county subject to taxation shall be listed and assessed at not less than the full cash value thereof in lawful money. Such assessment shall be made by the appeal tax court of the county upon the recommendations of the supervisor of assessment in the manner following:

      (1)   Forms or schedules; notice. The supervisor of assessment shall annually cause to be prepared printed forms or schedules of all tangible personal property and all general merchandise and stock in trade, owned or held in trust or otherwise, subject to taxation, to which shall be appended an affidavit in blank, setting forth that the foregoing presents a full and true statement of all such personal property. When such schedule or form is ready for delivery, notice thereof shall be given by the supervisor of assessment by advertisement for the public by inserting such notice once a week for three (3) successive weeks in all newspapers having a general circulation within the county, and a copy of such schedule or form shall be delivered to any resident applying therefor at the office of the supervisor of assessment, at Rockville, Maryland, or at the office of the director of finance, Rockville, Maryland, or at any other places which may in the aforesaid notice be designated by the supervisor of assessment.

      (2)   Duty of taxpayer on notice. Every person, within the county liable to taxation hereunder, and every association, company, executor, administrator, guardian or trustee holding personal property in trust liable to taxation hereunder, shall, prior to April 15 of each year, fill out the proper blanks in such form or schedule with a full and true statement, as in this section hereinabove required, and make and sign an affidavit to the truth thereof, as aforesaid, before the supervisor of assessment or before any of the duly appointed assessors for the county, or before the director of finance of the county or any of his assistants or deputies, and the supervisor of assessment and the duly appointed assessors for the county, and the director of finance of the county and his assistants and deputies are hereby authorized to administer such and all oaths in connection with their duties as assessors or collectors of taxes without charge, or before any person authorized by law to administer oaths; and the address in the county of the person making affidavit shall in each case be given below his signature, and thereupon such supervisor of assessment or any assessor shall assess such property at its full cash value, and enter the same in the columns upon blanks provided for that purpose, and the amount thus ascertained shall be entered upon the books for taxation for each fiscal year.

      (3)   Failure of taxpayer to return form. If any person, association, company, administrator, executor, guardian or trustee shall fail to make and deliver to the supervisor of assessment, prior to April 15 of each year, the form or schedule of his personal property owned, held in trust or otherwise, provided for in this section, then the supervisor of assessment shall, without delay, from the best information he can procure, make an assessment against such person, association, company, administrator, executor, guardian or trustee, to which such supervisor of assessment shall add fifteen (15) percent thereof; provided, that upon application after filing of the return, the appeal tax court of the county may reduce or abate entirely the addition of fifteen (15) percent upon good cause shown.

      (4)   Rejection of return; independent assessment. If the supervisor of assessment be not satisfied as to the correctness of the return of personal property made by any person, association, company, administrator, executor, guardian or trustee, such supervisor may reject the return, and the supervisor of assessment or any assessor may from the best information he can procure, or by making such examination of the personal property as may be practicable, assess the same in such amount as may to him seem just; and notice of the rejection of the sworn return shall be given to the party interested by leaving the same at the address given in the return or by placing a copy of the notice in the United States mail postage prepaid, addressed to such person at his ordinary post office address for the receipt of mail, in a sealed envelope with the return address of the council on the outside; and in all such cases there shall be a right of appeal from the action taken by the supervisor of assessment to the appeal tax court of the county; provided, however, that such appeal is made within twenty (20) days after delivery of such notice or rejection or its deposit in the United States mail as aforesaid.

      (5)   False affidavits. If any person, association, company, administrator, executor, guardian or trustee shall make a false affidavit touching the matters hereinbefore provided for, he or they shall be deemed guilty of perjury, and upon conviction thereof shall be subject to the penalties provided for that offense now provided by law.

      (6)   When return to be filed. Returns of all tangible personal property other than automobiles shall be filed prior to April 15 of each year.

      (7)   Rate of tax. On all tangible personal property, assessed at a fair cash value over and above the exemptions provided by law, including vessels, ships, boats, tools, implements, machinery, horses and other animals, carriages, wagons and other vehicles there shall be paid to the director of finance of the county as the collector of taxes for the county the rate of tax provided by law.

      (8)   Taxes to be paid annually. Tangible personal property taxes of all kinds, excepting the tax on motor vehicles for which a special method of collection is otherwise provided, shall hereafter be paid annually as real estate taxes are paid in the county, that is, the same shall become due and payable on July 1 in each taxable year. From and after October 1, all such taxes are overdue and in arrears and shall bear interest and penalties as specified by the council by resolution pursuant to section 52-2(g). This tax, with the interest and penalties thereon, shall constitute a delinquent tax to be collected in the manner provided by law.

      (9)   Failure to file statement-Petition for mandamus. If any person neglects or refuses to file a return of personal property as required by law, and the supervisor of assessment aforesaid certifies to the council that in his opinion the best information obtainable does not afford a satisfactory basis for assessment, the county may, by petition to the circuit court for the county for mandamus against such person, compel the filing of a sworn return and in such case the court shall require the person at fault to pay all expenses of the proceeding.

      (10)   Same-Penalty. Any person required to file a return or schedule as hereinbefore provided, who shall fail or refuse to file the same within the time required therein shall, upon conviction thereof, be fined not more than one hundred dollars ($100.00) for each and every failure or refusal and for any such failure or refusal extending beyond thirty (30) days’ duration, each day thereafter shall constitute a separate and distinct offense, and such person shall be fined in addition to the aforesaid one hundred dollars ($100.00) not more than the sum of ten dollars ($10.00) for each and every day of such failure or refusal beyond such thirty-day period. All prosecutions under this section shall be brought in any court of competent jurisdiction within the county on information by the state's attorney for the county in the name of "Montgomery County, Maryland," or the director of finance of the county.

      (11)   Applicability of section to certain corporations. The provisions of the foregoing section shall not apply to corporations which are by the provisions of any general law required to file returns in a different manner than herein provided to the extent of the requirement of such general law, but shall be applicable in all other respects. (Mont. Co. Code 1965, § 2-126; 1906, ch. 171, § 62K; 1912, ch. 790, § 139; 1945, ch. 936; 1947, ch. 909; 1982 L.M.C., ch. 39, § 3.)

Sec. 52-10. Assessment of certain machinery and equipment.

   The percent of assessment for personal property tax purposes of machinery or equipment used to generate electricity, steam for sale, or hot or chilled water for sale that is used to heat or cool a building, as described in Section 7-237 of the Tax-Property Article, Maryland Code, is inicreased from 50% for the taxable year 2007 to:

   (a)   65% for the taxable year beginning July 1, 2008;

   (b)   60% for the taxable year beginning July 1, 2009; and

   (c)   55% for the taxable year beginning July 1, 2010. (2008 L.M.C., ch. 4, § 1; 2016 L.M.C., ch. 7, § 2.)

Sec. 52-11. Manufacturing machinery and farm implements exempt from personal property taxes.

   Beginning on the date of finality of January 1, 1965, all personal property of every description in the county used entirely or chiefly in manufacturing, including mechanical tools, or implements, whether worked by hand or steam or other motive power, machinery, manufacturing apparatus or engines, are hereby exempt from all county personal property taxes, and all farm implements or apparatus are also hereby exempt from county personal property taxes. (Mont. Co. Code 1965, § 84-8; 2016 L.M.C., ch. 7, § 2.)

   Editor’s note—Former Section 52-11D, enacted by 2017 L.M.C., ch. 5, § 1, was correctly renumbered and reorganized to Section 52-111 by 2017 L.M.C., ch. 12, §1.

Sec. 52-12. Special revenue tax on trailer coach parks.

   The county council for Montgomery County is empowered and authorized to levy and impose by resolution, ordinance or public local law a special revenue tax on every trailer coach park owned by a person licensed to operate and conduct a trailer coach park in Montgomery County, under existing laws and regulations pertaining thereto; and the same person shall pay a monthly tax to be computed at the rate of not more than six dollars ($6.00) per month, as determined by the council, multiplied by the number of spaces which, on the first day of each month, in each licensed trailer coach park are in actual use and operation for occupancy by any trailer coach designed for dwelling and sleeping purposes.

   Any person liable for the taxes imposed under the authority of this section who: (a) willfully fails to pay such taxes; or (b) willfully fails to file any return required; or (c) willfully makes any false statement or misleading omission in any return filed as required; or (d) violates the provisions of any resolution, or ordinance or law adopted under the authority of this section shall be subject to punishment for a class A violation as set forth in section 1-19 of chapter 1 of the County Code. (Mont. Co. Code 1965, § 2-128; 1961, ch. 488, § 1; 1983 L.M.C., ch. 22, § 56.)

Sec. 52-13. Special mass transit facilities tax.

   (a)   Authority to impose tax; purpose. The county council is empowered and authorized to levy and impose by resolution a revenue tax on all assessable property in the county to create a special fund to be used to plan, develop, finance and cause to be operated improved transit facilities located in the county, necessary or useful in rendering transit service between points in the county, by means of rail, bus, water or air and any other mode of travel, including without limitation, tracks, rights-of-way, bridges, tunnels, subways, rolling stock for rail, motor vehicles, marine and air transportation, stations, terminals and ports, areas for parking and all equipment, fixtures, buildings and structures and services incidental to, or required in connection with the performance of transit services.

   (b)   Rate of tax. The rate or amount of tax shall be no less than three cents ($0.03) per one hundred dollars ($100.00) of assessed value of all assessable property within the county.

   (c)   Payment of proceeds into special fund; disbursements. The director of finance shall pay into a special fund in the treasury all taxes, penalties and interest collected and received by him pursuant to this section. Such proceeds shall be disbursed upon the warrant of the director only for the purposes set out in subsection (a) above or for any of the purposes set forth in chapter 870 of the Laws of Maryland 1965, as amended, including the county's obligation to the Washington Suburban Transit District under any contract or agreement between such district and the Washington Metropolitan Area Transit Authority but excluding any appropriations required to meet the administrative expenses of the district pursuant to section 15 of Chapter 870, Laws of Maryland 1965. (1967 L.M.C., Ex. Sess., ch. 4, § 1.)

   Cross reference-Transit facilities, ch. 54A.

   State law reference-Washington Metropolitan Area Transit Authority generally, Ann. Code of Md., Transportation article, §§ 10-202 to 10-204.

Sec. 52-14. Fuel-energy tax.

   (a)   (1)   A tax is levied and imposed on every person transmitting, distributing, manufacturing, producing, or supplying electricity, gas, steam, coal, fuel oil, or liquefied petroleum gas in the County.

      (2)   The County Council must set the rates for various forms of fuel and energy by a resolution adopted under Section 52-17(c). The Council may, from time to time, revise, amend, increase, or decrease the rates, including setting different rates for fuel or energy delivered for different categories of final consumption, such as residential or agricultural use. Each rate must be based on a weight or other unit of measure regularly used in the conduct of business. The rate for each form of fuel or energy should impose an equal or substantially equal tax on the equivalent energy content of each form of fuel or energy for a particular category of use.

      (3)   The tax does not apply to the transmission or distribution of electricity, gas, steam, coal, fuel oil, or liquefied petroleum gas in interstate commerce through the County if the tax would exceed the taxing power of the County under the United States Constitution. The tax does not apply to fuel or energy converted to another form of energy that will be subject to a tax under this Section. The tax must not be imposed at more than one point in the transmission, distribution, manufacture, production, or supply system. The rates of tax apply to the quantities measured at the point of delivery for final consumption in the County. For an electric company (as defined in state law), the rates of tax apply to the net consumption that is used to calculate each consumer bill.

      (4)   The tax does not apply to energy that is generated from a renewable source located:

         (A)   in the County and either used on the site where it is generated or subject to a net energy metering agreement (as defined in state law) with a public utility; or

         (B)   in the same electric service territory in Maryland as the subscriber using the energy and subject to a virtual net energy metering agreement (as defined in state law) with a public utility.

Renewable source means a “Tier 1 renewable source” as defined in Section 7-701(l) of the Public Utilities Article of the Maryland Code or any successor provision.

   (b)    Person as used in this Section means any individual or legal entity, and includes any corporation, company, association, firm, partnership, group of individuals acting as a unit, trustee, receiver, assignee or personal representative. Director in this Section means the Director of Finance or the Director’s designee.

   (c)   Every person who transmits, distributes, manufactures, produces, or supplies fuel or energy in the County must pay the tax and report any information required by the Director for each calendar month on or before the last day of the following month. With the written permission of the Director, a person who regularly owes taxes under this Section may pay the tax and make reports on a quarterly basis, on or before the 15th day of April, July, October, and January in each year for the preceding 3 months.

   (d)   If any person does not pay the tax due under this Section or file a proper return to the Director by the time and in the amount required, that person is liable for interest on the amount of tax due at the rate of ½ of one percent per month on the amount of the tax for each month or part of a month after the tax is due, and a penalty of 10 percent of the amount of the tax. Any interest and penalty due may be collected as a part of the tax.

   (e)   If any person does not timely file any report and pay the tax required under this Section, the Director may use any available information to estimate the tax due. As soon as the Director obtains available information on which to base the calculation of any tax payable by any person who has not timely filed any report and paid the tax, the Director may assess against that person any tax, interest, and penalties due and must notify that person of the total amount due by regular mail sent to the person’s last known address. The total amount assessed is due and payable within 10 days after the notice is sent.

   (f)   Every person liable for any tax under this Section must preserve, for 2 years, any records necessary to calculate the amount of tax due, which the Director may inspect at any reasonable time.

   (g)   If any person required to pay a tax under this Section stops doing business or otherwise transfers ownership or control of the business, any tax payable under this Section is immediately due, and the person must immediately file a report and pay any tax due.

   (h)   The Director may adopt a regulation, by Method 2, to assess, collect, audit, and otherwise administer the tax imposed by this Section. If the Council by resolution establishes different rates for different categories of fuel-energy use, the regulations may specify how the Director will determine whether a taxpayer qualifies under the resolution for any rate that is less than the maximum rate.

   (i)   Any violation of this Section is a class A violation. Each violation is a separate offense. Any conviction does not relieve any person from paying any tax due.

   (j)   The Council must appropriate 10% of the revenue received by the County from the fuel-energy tax each year to the nonprofit corporation designated as the Montgomery County Green Bank under Section 18A-46.

   (k)   Any funds which under this section are given to the nonprofit corporation designated as the Montgomery County Green Bank under Section 18A-46 must only be used to promote the investment in clean energy technologies and to provide financing for clean energy technologies, including renewable energy and energy efficiency projects and must not be used for resiliency activities.

(1971 L.M.C., ch. 52, § 1; Res. No. 8-238; 1983 L.M.C., ch. 22, § 56; 2003 L.M.C., ch. 28, § 1; Res. No. 15-412; 2014 L.M.C., ch. 1, § 1; 2014 L.M.C., ch. 24, § 1; 2017 L.M.C., ch. 15, §1; 2022 L.M.C., ch. 2, §1; 2023 L.M.C., ch. 27, § 1.)

   Editor’s note—2022 L.M.C., ch. 2, §2, states: Sec. 2. Effective date; report. The amendments in Section 1 take effect on July 1, 2022. The Director of the Department of Environmental Protection must submit a report to the Council and the Executive on or before May 1, 2023 estimating the cost of converting fossil fuel mechanical energy equipment to electric power.

   2014 L.M.C., ch. 24, § 2, states in part: (b) This Act applies to energy delivered before or after this Act takes effect.