Sec. 52-46. Refunds.

(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.

(f) A 1-bedroom garden apartment must be calculated using the high-rise residential rate if the preliminary plan was approved before January 1, 2025.

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; 2024 L.M.C., ch. 22, § 1.)

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.

Sec. 52-44. Annual report.

The County Executive must submit a report to the Council on the development impact tax not later than April 1 of each year. The report must include:

(a) a summary of the revenue collected from the tax in the previous calendar year in each impact tax district;

(b) a list of each building exempted from the tax during the previous calendar year under Section 52-41(g) or taxed at a rate of $0 under Section 52-49, and the tax that otherwise would have been paid for that building; and

Editor’s note—2002 L.M.C., ch. 4, § 1, repealed former § 52-52 (now Section 52-44, 2016 L.M.C., ch. 7, § 1), “Biennial recalculation of development impact tax,” which was derived from 1986 L.M.C., ch. 54, § 1; 1989 L.M.C., ch. 17, § 1; 1990 L.M.C., ch. 40, § 1; 1996 L.M.C., ch. 4, § 1.

Formerly, § 49A-7.

Sec. 52-45. Restrictions on use and accounting of development impact tax funds.

(a) The funds collected by the development impact tax must be used solely to fund County or municipal transportation improvements of the types listed in Section 52-50 located anywhere in the County, except as provided in subsections (c) and (h). In appropriating funds collected by the development impact tax, the Council should, to the extent feasible, designate funds to be used for transportation improvements in the policy area from which the funds were collected or an adjacent policy area.

(b) Upon receipt of development impact taxes, the Department of Permitting Services must transfer the taxes to the Department of Finance for crediting to the appropriate account.

(c) The Department of Finance must establish separate accounts for the City of Gaithersburg and the City of Rockville, and must maintain records for each account so that development impact tax funds collected can be segregated by each city.

(d) The Department of Finance must maintain and keep adequate financial records for each account that must:

(1) Show the source and disbursement of all revenues;

(2) Account for all monies received; and

(3) Ensure that the disbursement of funds from each account is used exclusively for the financing of the transportation improvements listed in Section 52-50.

(e) Interest earned by each account must be credited to that account and must be used solely for the purposes specified for funds of the account.

(f) The Department of Finance must annually issue a statement for each account.

(g) Development impact taxes must be disbursed from an account only for the purposes for which the tax has been imposed, including reimbursement to the County or Gaithersburg or Rockville of advances made for these purposes from other available funds. (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; 2003 L.M.C., ch. 27, § 1; 2007 L.M.C., ch. 16, § 1; 2013 L.M.C., ch. 4, § 1; 2016 L.M.C., ch. 7, § 2; 2016 L.M.C., ch. 36, § 1.)

Editor’s note—2018 L.M.C., ch. 18, § 1, states: Sec. 2. Effective date; Transition. This Act takes effect on March 1, 2017. The amendments to the development impact tax for transportation improvements and the development impact tax for public school improvements added by Section 1 of this Act, must apply to any application for a building permit filed on or after March 1, 2017. If a property owner is required to pay the development impact tax rates for transportation or public school improvements that take effect on March 1, 2017, the Director of Finance:

(a) must not require the payment of a transportation mitigation payment or a school facilities payment for the same development; and

(b) must refund the payment or give the property owner a credit against the development impact tax for transportation due for the development in the amount of any transportation mitigation payment made for the same development prior to March 1, 2017.

2018 L.M.C., ch. 18, § 2 states: Expedited Effective Date. .... This Act takes effect on the date on which it becomes law and must apply to any transportation mitigation payment made on or after November 29, 2016.

2016 L.M.C., ch. 36, § 2, states: Effective date; Transition. This Act takes effect on March 1, 2017. The amendments to the development impact tax for transportation improvements and the development impact tax for public school improvements added by Section 1 of this Act, must apply to any application for a building permit filed on or after March 1, 2017. Any property owner who is required to pay the development impact tax rates for transportation or public school improvements that take effect on March 1, 2017 must not be required to pay a transportation mitigation payment or a school facilities payment.

Note-Formerly, § 49A-8.

Sec. 52-46. Refunds.

(a) Any person who has paid a development impact tax may apply for a refund of the impact tax if:

(1) the County has not appropriated the funds for impact transportation improvements of the types listed in Section 52-50, or otherwise formally designated a specific improvement of a type listed in Section 52-50 to receive funds, by the end of the twelfth fiscal year after the tax is collected;

(2) the building permit has been revoked or has lapsed because construction did not start; or

(3) the project has been physically altered, resulting in a decrease in the amount of impact tax due.

(b) Only the current owner of property may petition for a refund of the impact tax. A petition for refund of the impact tax must be filed within the time established for filing a claim for refund of a local tax under state law.

(c) The petition for refund of the impact tax must be submitted to the Director of Permitting Services on a form provided by the County. The petition must contain at least:

(1) A statement that petitioner is the current owner of the property;

(2) A copy of the dated receipt for payment of the development impact tax issued by the Department of Permitting Services;

(3) A certified copy of the latest recorded deed for the subject property; and

(4) The reasons why a refund of the impact tax is sought.

(d) The Director of Permitting Services must investigate each claim and hold a hearing if the petitioner requests a hearing. Within 3 months after receiving a petition for refund of the impact tax, the Director of Permitting Services must provide the petitioner, in writing, with a decision on the impact tax refund request. The decision must include the reasons for the decision, including, as appropriate, a determination of whether impact tax funds collected from the petitioner, calculated on a first-in-first-out basis, have been appropriated or otherwise formally designated for impact transportation improvements of the types listed in Section 52-50 within 12 fiscal years. If a refund of the impact tax is due the petitioner, the Director of Permitting Services must notify the Department of Finance and, if the property is located in Gaithersburg or Rockville, the finance director of that city.

(e) The Department of Finance must not pay a refund of the impact tax unless the petitioner has paid all other state, county, or municipal taxes, fees, or charges that the Department is responsible for collecting.

(f) The petitioner may appeal the determination of the Director of Permitting Services in accordance with Article 24, Title 9, of the Maryland Code or any successor law. (1986 L.M.C., ch. 54, § 1; 1989 L.M.C., ch. 17, § 1; 1990 L.M.C., ch. 40, § 1; 1996 L.M.C., ch. 20, § 1; 1998 L.M.C., ch. 12, § 1; 1999 L.M.C., ch. 3, § 1; 2001 L.M.C., ch. 14, § 1; 2002 L.M.C., ch. 4, § 1; 2002 L.M.C., ch. 16, § 2; 2008 L.M.C., ch. 34, § 2; 2010 L.M.C., ch. 44, § 1; 2016 L.M.C., ch. 7, § 2; 2018 L.M.C., ch. 24, § 1.)

Editor’s note—2011 L.M.C., ch. 1, § 2, amended by 2013 L.M.C., ch. 4, § 3, states, in part: ... Applicability; Refunds. ... This Act takes effect on December 1, 2010, and applies to any development located in the White Flint impact tax district for which a building permit is issued on or after December 1, 2010. If any development impact tax was collected under Article VII of County Code Chapter 52 before this Act took effect for any development to which this Act applies, the Director of Finance must promptly refund that tax as if a refund were due and claimed under County Code Section 52-54 (now Section 52-46, 2016 L.M.C., ch. 7, § 1).

Note—Formerly, § 49A-9.

Sec. 52-47. Credits.

(a) A property owner is entitled to a credit if the owner, before July 1, 2002, entered into a participation agreement, or a similar agreement with the state or a municipality, the purpose of which was to provide additional transportation capacity. A property owner is also entitled to a credit if the owner receives approval before July 1, 2002 of a subdivision plan, development plan, or similar development approval by the County or a municipality that requires the owner to build or contribute to a transportation improvement that provides additional transportation capacity. The Department of Transportation must calculate the credit. The credit must equal the amount of any charge paid under the participation agreement. The Department may give credit only for building permit applications for development on the site covered by the participation agreement.

(b) Except as provided in subsection (l), a property owner must receive a credit for constructing or contributing to an improvement of the type listed in Section 52-50, including the cost of an improvement in a Unified Mobility Program or the White Oak Local Area Transportation Improvement Program, if the improvement reduces traffic demand or provides additional transportation capacity and to the extent the cost of the improvement exceeds the property owner’s fee under a Unified Mobility Program or the White Oak Local Area Transportation Improvement Program.

(1) If the property owner elects to make the improvement, the owner must enter into an agreement with a municipality or the County or receive a development approval based on making the improvement, before any building permit is issued. The agreement or development approval must contain:

(A) the estimated cost of the improvement, if known then;

(B) the dates or triggering actions to start and, if known then, finish the improvement;

(C) a requirement that the property owner complete the improvement according to applicable municipal or County standards; and

(D) any other term or condition that the municipality or County finds necessary.

(2) The Department of Transportation must:

(A) review the improvement plan;

(B) verify costs and time schedules;

(D) determine the amount of the credit for the improvement that will apply to the development impact tax; and

(E) certify the amount of the credit to the Department of Permitting Services before that Department or a municipality collects the applicable impact tax.

(3) An applicant for subdivision, site plan, or other development approval from the County, Gaithersburg, or Rockville, or the owner of property subject to an approved subdivision plan, development plan, floating zone plan, or similar development approval, may seek a declaration of allowable credits from the Department of Transportation. The Department must decide, within 30 days after receiving all necessary materials from the applicant, whether any transportation improvement which the applicant has constructed, contributed to, or intends to construct or contribute to, will receive a credit under this subsection. If, during the initial 30-day period after receiving all necessary materials, the Department notifies the applicant that it needs more time to review the proposed improvement, the Department may defer its decision an additional 15 days. If the Department indicates under this paragraph that a specific improvement is eligible to receive a credit, the Department must allow a credit for that improvement when taking action under paragraph (2).

(4) Any credit that was certified under this subsection on or after March 1, 2004, and before December 31, 2015, expires 6 years after the Department certifies the credit. Any credit that was certified under this subsection on or after January 1, 2016, expires 12 years after the Department certifies the credit, except that any credit certified between January 1, 2016, and January 1, 2022, in the amount of at least $3 million expires 16 years after the Department certifies the credit.

(5) The property owner must notify the Department of Transportation of the actual cost of each improvement for which a credit was certified within 180 days after the improvement is completed. Any cost of dedicating land or another right-of-way is not eligible unless the owner shows that the improvement resulted in a loss of density for the development.

(6) If the actual cost of an improvement for which a credit was certified differs from its estimated cost:

(A) if the actual cost is greater than the estimate, the amount of the credit must be increased to cover the actual cost of the improvement;

(B) if the actual cost is less than the estimate:

(i) the amount of any credit that has not been used must be reduced by the difference between the estimate and the actual cost; and

(ii) if any impact tax on the development is owed, the property owner must pay the additional tax.

(c) Any property owner who, before May 1, 2001, built all or part of a project in the Clarksburg policy area which is listed in the impact tax transportation program (including building any road which would be widened under the program) is entitled to a credit equal to the reasonable cost of the improvement. The Department of Transportation must calculate the credit.

(d) Any credit for building or contributing to an impact transportation improvement does not apply to any development that has been previously approved under the Alternative Review Procedure for Metro Station Policy Areas in the Growth and Infrastructure Policy.

(e) A refund must not be granted when any credit certified under this Section exceeds the applicable tax.

(f) (1) If an improvement has not been completed and the impact tax credit is based on an estimated cost, the property owner must post a surety bond or similar instrument for the estimated cost of the improvement unless the owner has already filed a bond in at least that amount with the County for the same improvement.

(2) If the property owner does not construct or complete the improvement for which a credit has been issued, the County may use the bond as necessary to construct or complete the improvement.

(3) The Department may revoke a credit when the property owner does not build the improvement for which a credit was certified.

(g) Any credit certified for an improvement located in a municipality must be applied to impact tax payable on development in the same municipality.

(h) Any road or other transportation improvement that primarily serves the residents or occupants of one development or a small number of developments is not eligible for a credit under this Section.

(i) Any contribution to a transportation improvement must be to a specific project that is fully funded in the County capital improvement program or the similar program of a municipality to be eligible for a credit under this Section, except a credit issued under subsection (a).

(j) (1) A property owner must receive a credit for constructing or contributing to the cost of building a new single family residence that meets Level I Accessibility Standards, as defined in Section 52-107(a).

(2) The credit allowed under this Section must be as follows:

(A) If at least 5% of the single family residences built in the project meet Level I Accessibility Standards, then the owner must receive a credit of $250 per residence.

(B) If at least 10% of the single family residences built in the project meet Level I Accessibility Standards, then the owner must receive a credit of $500 per residence.

(C) If at least 25% of the single family residences built in the project meet Level I Accessibility Standards, then the owner must receive a credit of $750 per residence.

(D) If at least 30% of the single family residences built in the project meet Level I Accessibility Standards, then the owner must receive a credit of $1,000 per residence.

(3) Application for the credit and administration of the credit must be in accordance with Subsections 52-107(e) and (f).

(4) A person must not receive a tax credit under this Section if the person receives any public benefit points for constructing units with accessibility features under Chapter 59.

(k) After a credit has been certified under this Section, the property owner or contract purchaser to whom the credit was certified may transfer all or part of the credit to any successor in interest of the same property. However, any credit transferred under this subsection must only be applied to the tax due under this Article with respect to the property for which the credit was originally certified.

(l) The Department must not certify a credit for the cost of a project in a Unified Mobility Program or the White Oak Local Area Transportation Improvement Program up to the property owner’s fee under a Unified Mobility Program or the White Oak Local Area Transportation Improvement Program. (1986 L.M.C., ch. 54, § 1; 1989 L.M.C., ch. 17, § 1; 1990 L.M.C., ch. 40, § 1; 1992 L.M.C., ch. 17, § 1; 1996 L.M.C., ch. 4, § 1; 1996 L.M.C., ch. 20, § 1; 1998 L.M.C., ch. 12, § 1; 1999 L.M.C., ch. 3, § 1; 2001 L.M.C., ch. 14, § 1; 2001 L.M.C., ch. 10, § 1; 2002 L.M.C., ch. 4, § 1; 2002 L.M.C., ch. 16, § 2; 2003, ch. 27, § 1; 2008 L.M.C., ch. 5, § 1; 2008 L.M.C., ch. 34, § 2; 2010 L.M.C., ch. 44, § 1; 2010 L.M.C., ch. 50, § 1; 2015 L.M.C., ch. 56, § 1; 2016 L.M.C., ch. 7, § 2; 2016 L.M.C., ch. 8, § 1; 2016 L.M.C., ch. 36, § 1; 2017 L.M.C., ch. 4, § 1; 2017 L.M.C., ch. 12, §1; 2018 L.M.C., ch. 24, §1; 2019 L.M.C., ch. 23 , §1; 2021 L.M.C., ch. 3, §1; 2024 L.M.C., ch. 22, § 1.)

(a) must not require the payment of a transportation mitigation payment or a school facilities payment for the same development; and

2008 L.M.C., ch. 5, § 3, states: Sec. 3. Any regulation in effect when this Act takes effect that implements a function transferred to another Department or Office under Section 1 of this Act continues in effect, but any reference in any regulation to the Department from which the function was transferred must be treated as referring to the Department to which the function is transferred. The transfer of a function under this Act does not affect any right of a party to any legal proceeding begun before this Act took effect.

2002 L.M.C., ch. 4, § 2, states:

(a) This Act takes effect on July 1, 2002, and applies to any development for which an application for a building permit is filed on or after that date.

(b) Each taxpayer in the County District must pay the development impact tax at 25% of the rates set in Section 52-57 (now Section 52-49, 2016 L.M.C., ch. 7, § 1), as amended by Section 1 of this Act, for building permit applications filed between July 1, 2002 and December 31, 2002; 50% of the rates set in Section 52-57 (now Section 52-49, 2016 L.M.C., ch. 7, § 1) for building permit applications filed between January 1, 2003, and June 30, 2003; 75% of the rates set in Section 52-57 (now Section 52-49, 2016 L.M.C., ch. 7, § 1) for building permit applications filed between July 1, 2003 and December 31, 2003; and 100% of the rates set in Section 52-57 (now Section 52-49, 2016 L.M.C., ch. 7, § 1) for building permit applications filed on or after January 1, 2004. To the extent that any taxpayer pays a lower rate than that set in Section 52-57 (now Section 52-49, 2016 L.M.C., ch. 7, § 1) because this subsection applies, any credit claimed under Section 52-55 (now Section 52-47, 2016 L.M.C., ch. 7, §1) must be reduced by the same ratio.

(1) a subdivision plan, project plan, or an equivalent development approval mechanism in Gaithersburg or Rockville, which includes that building was approved before July 1, 2002, and

(2) a building permit is issued before July 1, 2003.

Annotation to Ed. note (uncodified section of Bill): 2002 L.M.C., ch. 4, § 2(a) is quoted in F.D.R. Srour Partnership v. Montgomery County, 179 Md. App. 109, 944 A.2d 1149, cert. granted, 405 Md. 290, 950 A.2d 828 (2008).

Formerly, § 49A-10.

Sec. 52-48. Appeals.

After determination of the amount of the development impact tax or credit due, an applicant for a building permit or a property owner may appeal to the Maryland Tax Court to the extent permitted by state law or, if the Maryland Tax Court does not have jurisdiction, to the Circuit Court under the Maryland Rules of Procedure that regulate administrative appeals. If the appealing party posts a bond or other sufficient surety satisfactory to the County Attorney in an amount equal to the applicable development impact tax as calculated by the Department of Permitting Services, the Department or municipality must issue the building permit if all other applicable conditions have been satisfied. The filing of an appeal does not stay the collection of the development impact tax until a bond or other surety satisfactory to the County Attorney has been filed with the Department of Permitting Services. (1986 L.M.C., ch. 54, § 1; 1990 L.M.C., ch. 40, § 1; 1992 L.M.C., ch. 17, § 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 52-48 (formerly Section 52-56, 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).

See County Attorney Opinion dated 3/28/91 commenting and proposing legislation to amend the County Code so that it will not conflict with State law regarding development impact tax.

Formerly, § 49A-11.

Sec. 52-49. Tax rates.

(a) The Council must establish the tax rates for each impact tax district, except as provided in subsection (b), by resolution, after a public hearing advertised at least 15 days in advance.

(b) For any development located in the White Flint Impact Tax District, the tax rates are $0.

(c) Any Productivity Housing unit, as defined in Section 25B-17(j), must pay the tax at 50% of the applicable rate calculated in subsection (a).

(d) Any building that would be located within one-half mile of the Germantown, Metropolitan Grove, Gaithersburg, Washington Grove, Garrett Park, or Kensington MARC stations must pay the tax at 85% of the applicable rate calculated in subsection (a).

(e) The County Council by resolution, after a public hearing advertised at least 15 days in advance, may increase or decrease the rates established under this Section.

(f) Biennial tax rate adjustment. The Director of Finance, after advertising and holding a public hearing as required by Section 52-17(c), must adjust the tax rates set in or under this Section on July 1 of each odd-numbered year by the cumulative increase or decrease in a published construction cost index specified by regulation over the prior two calendar years. The Director must calculate the adjustment to the nearest multiple of 5 cents for rates per square foot of gross floor area or one dollar for rates per dwelling unit. The Director must publish in the County Register the amount of this adjustment not later than May 1 of each odd-numbered year.

(1) Inflation cap on biennial tax rate increases. Notwithstanding subsection (f), the Director must cap the biennial tax rate adjustment not to exceed 20%.

(2) Carryover of biennial tax rate adjustments in excess of 20%. If the biennial tax rate adjustment exceeds 20%, the excess dollar amount must be carried over and added to the tax rate before calculating the next biennial adjustment. If this total adjustment, including any carried over value, again exceeds 20%, the excess dollar amount must be carried over and added to the tax rate before calculating the biennial adjustment.

(g) Any non-exempt dwelling unit in a development in which at least 25% of the dwelling units are exempt under Section 52-41(g)(1) must pay the tax discounted by an amount equal to the impact tax rate applicable in the Red Policy Area for that unit type.

(h) Except for a development located in the City of Rockville, any development located in a Desired Growth and Investment Area, as defined in the 2020-2024 Growth and Infrastructure Policy (Subdivision Staging Policy), that has an accepted preliminary plan application, or equivalent plan acceptance in the City of Gaithersburg, before January 1, 2025, must pay the tax at:

(1) 60 percent of the otherwise applicable rate if located in an Orange Policy Area; or

(2) 68 percent of the otherwise applicable rate if located in a Yellow Policy Area.

(i) Stacked flats must pay the multifamily low-rise applicable rate. (1986 L.M.C., ch. 54, § 1; 1989 L.M.C., ch. 17, § 1; 1990 L.M.C., ch. 40, § 1; 1992 L.M.C., ch. 17, § 1; 1995 L.M.C., ch. 25, § 1; 1997 L.M.C., ch. 34, § 1; 1999 L.M.C., ch. 3, § 1; 2001 L.M.C., ch. 10, § 1; 2002 L.M.C., ch. 4, § 1; 2003 L.M.C., ch. 27, §§ 1 and 2; 2007 L.M.C., ch. 16, § 1; 2011 L.M.C., ch. 1, § 1; 2015 L.M.C., ch. 4, § 1; 2016 L.M.C., ch. 7, § 2; 2016 L.M.C., ch. 36, § 1; 2020 L.M.C., ch. 37, § 1; 2023 L.M.C., ch. 19, § 1; 2024 L.M.C., ch. 22, § 1.)

Editor’s note—Section 52-39 (formerly Section 52-47, 2016 L.M.C., ch. 7, § 1) is quoted 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).

2023 L.M.C., ch. 19, § 3, states: Sec. 3. Transition. The amendments to the development impact tax for transportation improvements and the development impact tax for public school improvements added by Section 1 of this Act, must apply to any application for a building permit filed on or after the effective date of this Act.

2018 L.M.C., ch. 18, § 1, states: Sec. 2. Effective date; Transition. This Act takes effect on March 1, 2017. The amendments to the development impact tax for transportation improvements and the development impact tax for public school improvements added by Section 1 of this Act, must apply to any application for a building permit filed on or after March 1, 2017. If a property owner is required to pay the development impact tax rates for transportation or public school improvements that take effect on March 1, 2017, the Director of Finance:

(a) must not require the payment of a transportation mitigation payment or a school facilities payment for the same development; and

2011 L.M.C., ch. 1, § 2, amended by 2013 L.M.C., ch. 4, § 3, states, in part: ... Applicability; Refunds. ... This Act takes effect on December 1, 2010, and applies to any development located in the White Flint impact tax district for which a building permit is issued on or after December 1, 2010. If any development impact tax was collected under Article VII (now Article IV, 2016 L.M.C., ch. 7, § 1) of County Code Chapter 52 before this Act took effect for any development to which this Act applies, the Director of Finance must promptly refund that tax as if a refund were due and claimed under County Code Section 52-54 (now Section 52-46, 2016 L.M.C., ch. 7, § 1).

2003 L.M.C., ch. 27, § 2, states:

(a) This Act takes effect on March 1, 2004. The development impact tax imposed under Article VII (now Article IV, 2016 L.M.C., ch. 7, § 1) of Chapter 52, as amended by Section 1 of this Act, applies to any building for which an application for a building permit is filed on or after that date.

(b) The development impact tax rates imposed under Section 52-57 (now Section 52-49, 2016 L.M.C., ch. 7, § 1), as amended by Section 1 of this Act, do not apply to any building located in a Metro Station Policy Area or Town Center Policy Area if:

(1) a site plan which includes that building was approved by vote of the County Planning Board, or the equivalent body in any municipality, before May 1, 2003; and

(2) (A) a building permit is issued for that building before September 1, 2006; or

(B) if the building is part of a mixed use project, a building permit is issued for any building or structure in that project before March 1, 2005.

Any building to which this subsection applies is liable for the tax at the rates in effect on February 29, 2004.

2002 L.M.C., ch. 4, § 2, states:

(a) This Act takes effect on July 1, 2002, and applies to any development for which an application for a building permit is filed on or after that date.

(1) a subdivision plan, project plan, or an equivalent development approval mechanism in Gaithersburg or Rockville, which includes that building was approved before July 1, 2002, and

(2) a building permit is issued before July 1, 2003.

2001 L.M.C., ch. 10, § 1, added paragraph (c), Clarksburg. Previous paragraph (c) was changed to (d) editorially.

1992 L.M.C., ch. 17, §§ 3 and 4, read as follows:

“Sec. 3. The tax rates in Section 52-57 (now Section 52-49, 2016 L.M.C., ch. 7, § 1), as amended by Section 1 of this Act, that apply to the Eastern Montgomery County impact tax district take effect on August 1, 1992, and apply to each development for which an application for a building permit is filed on or after that date. The tax rates in Section 52-57 (now Section 52-49, 2016 L.M.C., ch. 7, § 1), as amended by Section 1 of this Act, that apply to the Germantown impact tax district take effect on July 1, 1993, and apply to each development for which an application for a building permit is filed on or after that date.

“Sec. 4. Notwithstanding the provisions of Section 52-57 (now Section 52-49, 2016 L.M.C., ch. 7, § 1), before its amendment by Section 1 of this Act, the tax rates that apply in the Germantown impact tax district to any development for which an application for a building permit is filed between August 1, 1992, and June 30, 1993, are as follows:

Single-family residential (per dwelling unit)	$ 1,589.00
Multifaily residential (per dwelling unit)	$ 1,060.00
Office (per 1,000 sq.ft. GFA)	$ 3,584.00
Industrial (per 1,000 sq.ft. GFA)	$ 1,558.00
Retail (per 1,000 sq.ft. GFA)	$ 3,241.00
Places of worship (per 1,000 sq.ft. GFA)	$ 187.00
Private elementary and secondary schools (per 1,000 sq.ft. GFA)	$ 312.00
Other nonresidential (per 1,000 sq.ft. GFA)	$ 3,584.00

Formerly, § 49A-12.

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