Loading...
ARTICLE VI. Reserved.*
*Editor’s note—Former Article VI, Expedited Development Approval Excise Tax, containing former Sections 52-60 through 52-65, derived from 1997 L.M.C., ch. 34, § 1, as amended by 2004 L.M.C., ch. 2, § 2 and 2016 L.M.C., ch. 7, § 2, was repealed by 2021 L.M.C., ch. 3, § 1.
See County Attorney Opinion dated 5/21/92 explaining that the construction excise tax is payable only if a building permit is issued and construction takes place.
Former Article VIII, relative to excise tax on certain construction, derived from CY 1991 L.M.C., ch. 44, §1 and 1994 L.M.C., ch. 14, § 1, was repealed by 1995 L.M.C., ch. 15, § 1.
Editor’s note—Former Section 52-60, Payment, derived from 1997 L.M.C., ch. 34, §1 and 2004 L.M.C., ch. 2, §2, was repealed by 2021 L.M.C., ch. 3, §1.
Editor’s note—Former Section 52-61, Rates, derived from 1997 L.M.C., ch. 34, §1 and 2004 L.M.C., ch. 2, § 2, was repealed by 2021 L.M.C., ch. 3, § 1.
Loading...