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COMCOR - Code of Montgomery County Regulations
COMCOR Code of Montgomery County Regulations
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CHAPTER 1. GENERAL PROVISIONS - REGULATIONS
CHAPTER 1A. STRUCTURE OF COUNTY GOVERNMENT - REGULATIONS
CHAPTER 2. ADMINISTRATION - REGULATIONS
CHAPTER 2B. AGRICULTURAL LAND PRESERVATION - REGULATIONS
CHAPTER 3. AIR QUALITY CONTROL - REGULATIONS
CHAPTER 3A. ALARMS - REGULATIONS
CHAPTER 5. ANIMAL CONTROL - REGULATIONS
CHAPTER 8. BUILDINGS - REGULATIONS
CHAPTER 8A. CABLE COMMUNICATIONS - REGULATIONS
CHAPTER 10B. COMMON OWNERSHIP COMMUNITIES - REGULATIONS
CHAPTER 11. CONSUMER PROTECTION - REGULATIONS
CHAPTER 11A. CONDOMINIUMS - REGULATIONS
CHAPTER 11B. CONTRACTS AND PROCUREMENT - REGULATIONS
CHAPTER 13. DETENTION CENTERS AND REHABILITATION FACILITIES - REGULATIONS
CHAPTER 15. EATING AND DRINKING ESTABLISHMENTS - REGULATIONS
CHAPTER 16. ELECTIONS - REGULATIONS
CHAPTER 17. ELECTRICITY - REGULATIONS
CHAPTER 18A. ENERGY POLICY - REGULATIONS
CHAPTER 19. EROSION, SEDIMENT CONTROL AND STORMWATER MANAGEMENT - REGULATIONS
CHAPTER 19A. ETHICS - REGULATIONS
CHAPTER 20 FINANCE - REGULATIONS
CHAPTER 21 FIRE AND RESCUE SERVICES - REGULATIONS
CHAPTER 22. FIRE SAFETY CODE - REGULATIONS
CHAPTER 22A. FOREST CONSERVATION - TREES - REGULATIONS
CHAPTER 23A. GROUP HOMES - REGULATIONS
CHAPTER 24. HEALTH AND SANITATION - REGULATIONS
CHAPTER 24A. HISTORIC RESOURCES PRESERVATION - REGULATIONS
CHAPTER 24B. HOMEOWNERS’ ASSOCIATIONS - REGULATIONS
CHAPTER 25. HOSPITALS, SANITARIUMS, NURSING AND CARE HOMES - REGULATIONS
CHAPTER 25A. HOUSING, MODERATELY PRICED - REGULATIONS
CHAPTER 25B. HOUSING POLICY - REGULATIONS
CHAPTER 26. HOUSING AND BUILDING MAINTENANCE STANDARDS - REGULATIONS
CHAPTER 27. HUMAN RIGHTS AND CIVIL LIBERTIES - REGULATIONS
CHAPTER 27A. INDIVIDUAL WATER SUPPLY AND SEWAGE DISPOSAL FACILITIES - REGULATIONS
CHAPTER 29. LANDLORD-TENANT RELATIONS - REGULATIONS
CHAPTER 30. LICENSING AND REGULATIONS GENERALLY - REGULATIONS
CHAPTER 30C. MOTOR VEHICLE TOWING AND IMMOBILIZATION ON PRIVATE PROPERTY - REGULATIONS
CHAPTER 31. MOTOR VEHICLES AND TRAFFIC - REGULATIONS
CHAPTER 31A. MOTOR VEHICLE REPAIR AND TOWING REGISTRATION - REGULATIONS
CHAPTER 31B. NOISE CONTROL - REGULATIONS
CHAPTER 31C. NEW HOME BUILDER AND SELLER REGISTRATION AND WARRANTY - REGULATIONS
CHAPTER 33. PERSONNEL AND HUMAN RESOURCES - REGULATIONS
CHAPTER 33B. PESTICIDES - REGULATIONS
CHAPTER 35. POLICE - REGULATIONS
CHAPTER 36. POND SAFETY - REGULATIONS
CHAPTER 38A. RADIO, TELEVISION AND ELECTRICAL APPLIANCE INSTALLATION AND REPAIRS - REGULATIONS
CHAPTER 40. REAL PROPERTY - REGULATIONS
CHAPTER 41. RECREATION AND RECREATION FACILITIES - REGULATIONS
CHAPTER 41A. RENTAL ASSISTANCE - REGULATIONS
CHAPTER 42A. RIDESHARING AND TRANSPORTATION MANAGEMENT - REGULATIONS
CHAPTER 44. SCHOOLS AND CAMPS - REGULATIONS
CHAPTER 44A. SECONDHAND PERSONAL PROPERTY - REGULATIONS
CHAPTER 45. SEWERS, SEWAGE DISPOSAL AND DRAINAGE - REGULATIONS
CHAPTER 47. VENDORS - REGULATIONS
CHAPTER 48. SOLID WASTES - REGULATIONS
CHAPTER 49. STREETS AND ROADS - REGULATIONS
CHAPTER 50. SUBDIVISION OF LAND - REGULATIONS
CHAPTER 51 SWIMMING POOLS - REGULATIONS
CHAPTER 51A. TANNING FACILITIES - REGULATIONS
CHAPTER 52. TAXATION - REGULATIONS
CHAPTER 53. TAXICABS - REGULATIONS
CHAPTER 53A. TENANT DISPLACEMENT - REGULATIONS
CHAPTER 54. TRANSIENT LODGING FACILITIES - REGULATIONS
CHAPTER 55. TREE CANOPY - REGULATIONS
CHAPTER 56. URBAN RENEWAL AND COMMUNITY DEVELOPMENT - REGULATIONS
CHAPTER 56A. VIDEO GAMES - REGULATIONS
CHAPTER 57. WEAPONS - REGULATIONS
CHAPTER 59. ZONING - REGULATIONS
CHAPTER 60. SILVER SPRING, BETHESDA, WHEATON AND MONTGOMERY HILLS PARKING LOT DISTRICTS - REGULATIONS
MISCELLANEOUS MONTGOMERY COUNTY REGULATIONS
TABLE 1 Previous COMCOR Number to Current COMCOR Number
TABLE 2 Executive Regulation Number to Current COMCOR Number
TABLE 3 Executive Order Number to Current COMCOR Number
INDEX BY AGENCY
INDEX BY SUBJECT
County Attorney Opinions and Advice of Counsel
Sec. 52-16A. Admissions and amusement tax.
   (a)    As authorized by Section 4-102(a)(1) of the Tax-General Article of the Maryland Code, a tax is imposed at a rate set by resolution adopted by the Council and approved by the Executive on the gross receipts derived from any admissions and amusement charge as defined in Section 4-101(b) of the Tax-General Article except to the extent this rate is limited by Section 4-105(b) of the Tax-General Article. If the Executive disapproves a resolution within 10 days after it is adopted and the Council readopts it by a vote of six Councilmembers, or if the Executive does not act within 10 days after the Council adopts it, the resolution takes effect.
   (b)    In addition to the exemptions listed in Section 4-103 of the Tax-General Article, the following gross receipts are exempt from this tax:
      (1)   gross receipts used exclusively for community or civic improvement by a not for profit community association as defined by Section 4-104(a) of the Tax-General Article;
      (2)   gross receipts from any charge for admission to a concert or theatrical event of a not for profit organization organized to present or offer any of the performing arts as defined by Section 4-104(b) of the Tax-General Article;
      (3)   gross receipts from any admissions and amusement charge by the County Board of Education or Montgomery College, or by any County, bi-county, or municipal government agency, including the Revenue Authority and the Maryland-National Capital Park and Planning Commission;
      (4)   gross receipts from any admissions and amusement charge levied by an arts and entertainment enterprise or qualifying residing artist in an arts and entertainment district designated under state law;
      (5)   gross receipts from any public daily fee golf course for which admission or a playing fee is charged; and
      (6)   gross receipts from any activity related to agricultural tourism for which admission is charged. Agricultural tourism means the act of visiting a farm, vineyard, winery, or orchard for entertainment, education, or participation in agricultural activities. Agricultural tourism does not include any activity at a County fair.
   (c)   Revenue from the admissions and amusement tax set at a rate of 7 percent or less may be used for General Fund purposes. Additional revenue generated from levying the tax at a higher rate must be used to support, encourage, and promote arts and humanities in the County, including projects, performances, historic and heritage preservation, and other activities that advance the artistic, cultural, and intellectual environment in the County. The Council must decide in the annual operating budget how these funds are administered. (Res. No. 7-832; Res. No. 7-1079; Res. No. 8-237; Res. No. 8-1975; Res. No. 12-431; 1999 L.M.C., ch. 8, § 1; 2002 L.M.C., ch. 1, § 1; 2004 L.M.C., ch. 7; 2007 L.M.C., ch. 9, § 1.)
   Editor's note—Section 52-16A is cited in Comptroller of the Treasury v. Clyde's of Chevy Chase, 377 Md. 471, 833 A.2d 1014 (2003). In Twinbrook Swimming Pool Corp. v. Comptroller of the Treasury, Admissions Tax Division, 274 Md. 88, 333 A.2d 49 (1979), it was held that where a fee paid which is not related to the use of a swimming pool, i.e. where the same fee is paid regardless of the frequency of the use of the pool, is not subject to the above tax.