(a) The Department of Permitting Services must calculate the amount of the applicable development impact tax due for each building permit by:
(1) determining the applicable impact tax district and whether the permit is for development that is exempt from the tax under Section 52-41(f);
(2) verifying the number and type of dwelling units and the gross floor area and type of nonresidential development for which each building permit is sought;
(3) determining the applicable tax under Section 52-49; and
(4) multiplying the applicable tax by:
(A) the appropriate number of dwelling units; and
(B) the gross floor area of nonresidential development.
(b) If the development for which a building permit is sought contains a mix of uses, the Department must separately calculate the development impact tax due for each type of development.
(c) If the type of proposed development cannot be categorized under the definitions of nonresidential and residential in Section 52-39, the Department must use the rate assigned to the type of development which generates the most similar traffic impact characteristics.
(d) The Department must calculate the amount of the development impact tax due under this Article in effect when the building permit application is submitted to the Department, or before a building permit is issued by a municipality.
(e) A building permit application, or if the property is located in a municipality with authority to issue building permits, a request to determine the amount of the impact tax, must be resubmitted to the Department if the applicant changes the project by:
(1) increasing the number of dwelling units;
(2) increasing the gross floor area of nonresidential development; or
(3) changing the type of development so that the development impact tax would be increased.
The Department must recalculate the development impact tax based on the plans contained in the resubmitted building permit application. (1986 L.M.C., ch. 54, § 1; 1990 L.M.C., ch. 40, § 1; 1996 L.M.C., ch. 20, § 1; 1998 L.M.C., ch. 12, § 1; 2001 L.M.C., ch. 14, § 1; 2002 L.M.C., ch. 4, § 1; 2002 L.M.C., ch. 16, § 2; 2016 L.M.C., ch. 7, § 2.)
Editor’s note—Section 52-43 (formerly Section 52-51, 2016 L.M.C., ch. 7, § 1) is cited in F.D.R. Srour Partnership v. Montgomery County, 179 Md. App. 109, 944 A.2d 1149 (2008), aff’d., 407 Md. 233, 964 A.2d 650 (2009).
Formerly, § 49A-6.