Maryland Statutes
Local Government
Division IV - Local Finance

Section 16-302 - Maintenance of Books, Records, Journals, and Fiscal Reports - Each county, municipality, and special taxing district shall maintain its...

Section 16-303 - Uniform System of Financial Reporting - (a) Each county, municipality, and special taxing district shall maintain...

Section 16-304 - Annual Financial Reports - (a) (1) Except as provided in paragraph (2) of this...

Section 16-305 - Annual Audits - (a) Except as provided in subsection (b) of this section,...

Section 16-306 - Audit Reports - (a) The county, municipality, or special taxing district shall report...

Section 16-307 - Review and Report by Legislative Auditor - (a) (1) Each year the Legislative Auditor shall: (i) review...

Section 16-308 - Audits of Special Taxing Districts Created by Counties - (a) Each county shall adopt uniform rules and regulations for...

Section 16-309 - Audits by Legislative Auditor -- Costs - (a) If the Legislative Auditor audits the financial records of...

Subtitle 4 - Tax and Debt Authority for Assistance to Destitute and Unemployed Residents

Section 16-401 - Construction of Subtitle - This subtitle shall be liberally construed.

Section 16-402 - Limited Purpose - A county or municipality may use the taxing and borrowing...

Section 16-403 - Local Enactment Required - To exercise the authority granted under this subtitle, the governing...

Section 16-404 - Authority to Impose Property Tax - (a) A county or municipality that exercises the authority granted...

Section 16-405 - Authority to Borrow Money - (a) This section does not apply to Baltimore City. (b)...

Section 16-406 - Incidental Powers - The governing body of a county or municipality may exercise...

Section 16-407 - Administration of Revenue - The administration, expenditure, and accounting of all money raised, borrowed,...

Subtitle 5 - Grants to Counties

Section 16-501 - County Income Tax Disparity Grants - (a) Subject to subsection (e) of this section, for each...

Section 16-502 - Reimbursement to Anne Arundel County for Baltimore-Washington International Thurgood Marshall Airport - (a) The intent of this section is to: (1) reimburse...

Section 16-503 - Teacher Retirement Supplemental Grants - The Governor shall include in the budget bill for each...

Section 16-504 - Grant to Calvert County on Expiration of Calvert Cliffs Nuclear Power Plant License - (a) If on or before January 1, 2020, the Federal...

Title 17 - Investment by Local Government

Subtitle 1 - In General

Section 17-101 - Investment or Deposit of Surplus Money by Counties, Municipalities, and Other Entities - (a) In this section, “State financial institution” means an institution...

Section 17-102 - Postemployment Benefits Funds - (a) In this section, “other postemployment benefits” means: (1) postemployment...

Section 17-103 - Charter Counties and Baltimore City - (a) This section applies to bond sale proceeds and other...

Section 17-104 - Investment in Open-End and Closed-End Investment Companies and Trusts - (a) This section applies to the following governmental entities: (1)...

Subtitle 2 - Local Government Investment Guidelines

Section 17-201 - Definitions - (a) In this subtitle the following words have the meanings...

Section 17-202 - Conflict With Other Laws - To the extent of any conflict, this subtitle and the...

Section 17-203 - Scope of Subtitle - This subtitle applies to the following governmental entities: (1) each...

Section 17-204 - Adoption and Requirements - (a) After consulting with the governmental entities, the State Treasurer...

Section 17-205 - Local Investment Policy - (a) The governing authority of each governmental entity shall adopt...

Section 17-206 - Restriction on Investments - A financial officer may not invest public money of a...

Section 17-207 - Local Debt Policy - (a) (1) Each governmental entity shall adopt by resolution, motion,...

Section 17-208 - Enforcement - (a) The State Treasurer shall contact the governmental entity to...

Subtitle 3 - Investment Pools

Part I - Local Government Investment Pool

Section 17-301 - Definitions - (a) In this part the following words have the meanings...

Section 17-302 - Established - There is a Local Government Investment Pool.

Section 17-303 - Composition - The Pool consists of: (1) money of authorized participants that...

Section 17-304 - Administration - (a) The State Treasurer shall administer the Pool on behalf...

Section 17-305 - Investments - (a) The State Treasurer shall establish investment policies for the...

Section 17-306 - Employment of Fiscal Agent - (a) The State Treasurer may: (1) contract with a qualified...

Section 17-307 - Status of Money in Pool - Except for State money, money deposited in the Pool is...

Section 17-308 - Procedures for Participation - (a) The governing authority of an authorized participant may direct...

Section 17-309 - Participant Accounts - (a) The State Treasurer shall maintain a separate account designated...

Part II - Montgomery County Investment Pool

Section 17-312 - Established - There is a Montgomery County Investment Pool.

Section 17-313 - Composition - (a) The Montgomery County Investment Pool consists of money deposited...

Section 17-314 - Administration and Management - The Montgomery County Investment Pool shall be: (1) administered by...

Title 18 - Local Economic Development

Subtitle 1 - Parking Authorities Act

Section 18-101 - Definitions - (a) In this subtitle the following words have the meanings...

Section 18-102 - Legislative Findings; Purposes of Subtitle - (a) The General Assembly finds that: (1) unemployment conditions exist...

Section 18-103 - Scope of Subtitle - This subtitle applies only to Baltimore City, Montgomery County, Prince...

Section 18-104 - Powers of Counties or Municipalities -- in General - A county or municipality may create a body politic and...

Section 18-105 - Authority Established - To create an authority, a county or municipality shall: (1)...

Section 18-106 - Powers of Counties or Municipalities -- Amendments - A county or municipality may: (1) amend the authority’s charter...

Section 18-107 - Membership - (a) An authority consists of five members. (b) By local...

Section 18-108 - Powers of Authority -- in General - (a) An authority has the powers granted to it by...

Section 18-109 - Powers of Authority -- Enactment by County - A county or municipality may authorize an authority to: (1)...

Section 18-110 - Authority Property Exempt From Taxation - Property owned or controlled by an authority is exempt from...

Section 18-111 - Earnings of Authority - The net earnings of an authority, other than those necessary...

Section 18-112 - Termination of Authority - On termination of an authority, all property, obligations, and assets...

Section 18-113 - Act of Authority Not Subject to Challenge - An act of an authority may not be challenged on...

Section 18-114 - Revenue Bonds - (a) To carry out the purposes of this subtitle, an...

Section 18-115 - Revenue Bonds -- Probable Useful Life of Project - (a) If bonds are issued for projects having different probable...

Section 18-116 - Revenue Bonds -- Matters Determined by Local Law - By local law consistent with this subtitle, a county or...

Section 18-117 - Guarantee of Revenue Bonds; Independent Taxing Authority Not Conferred - (a) By local law, a county or municipality may guarantee...

Section 18-118 - Revenue Bonds -- Referendum Provisions Inapplicable - Bonds, the borrowing that they represent, the project being financed,...

Section 18-119 - Revenue Bonds -- Application of Conditions of Sale Requirements - Bonds are exempt from the conditions of sale requirements under...

Section 18-120 - Revenue Bonds -- Exempt From Taxation - Bonds, transfer of the bonds, and the interest payable and...

Section 18-121 - Short Title - This subtitle is the Parking Authorities Act.

Subtitle 2 - Ocean City Convention Center

Section 18-201 - "Convention Center" Defined - In this subtitle, “Convention Center” means the Roland E. Powell...

Section 18-202 - Operation - The Mayor and City Council of Ocean City shall operate...

Section 18-203 - Powers and Duties of Mayor and City Council - (a) The Mayor and City Council of Ocean City may:...

Section 18-204 - Tax-Exempt Status - The Convention Center is exempt from State and local taxes.

Section 18-205 - State Funds - The State may not spend any money for capital improvements...

Section 18-206 - Names of Sections of Convention Center - A name given to a section of the Convention Center...

Subtitle 3 - Commercial or Industrial Development Projects

Section 18-301 - Commercial or Industrial Development - (a) Subject to subsection (b) of this section, a political...

Title 19 - Public Debt

Subtitle 1 - General Provisions

Section 19-101 - Consolidated Public Improvement Bonds - (a) (1) In authorizing the sale of municipal bonds, the...

Section 19-102 - Duties of County Financial Officer - (a) This section applies to a financial officer who is...

Section 19-103 - Security for Borrowing in Anne Arundel and Prince George's Counties - (a) (1) Any charter provision of Anne Arundel County or...

Section 19-104 - Calvert County -- Private Activity Bond Issuance Fee - The County Commissioners of Calvert County: (1) may charge a...

Section 19-105 - Frederick County -- Bond Rating Enhancement Reserve - The governing body of Frederick County shall establish and maintain...

Section 19-106 - Harford County -- Collateral for Deposit of Funds - Notwithstanding any other law, the pledge of any bonds or...

Subtitle 2 - Public Securities

Part I - Definitions

Section 19-201 - Definitions - (a) In this subtitle the following words have the meanings...

Part II - Conditions on Sale of Public Securities

Section 19-204 - Form of Bonds - (a) This section applies only to the following governmental entities:...

Section 19-205 - Public and Private Sale - (a) (1) Except as provided in paragraph (2) of this...

Section 19-206 - Maturity of Bond Issue - (a) (1) Except as provided in paragraph (2) of this...

Section 19-207 - Refunding Bonds - (a) This section applies only to the following governmental entities:...

Section 19-208 - Small Denominations - (a) (1) Except as provided in paragraph (2) of this...

Part III - Bond and Grant Anticipation Notes

Section 19-211 - Scope of Part - (a) Except as provided in subsection (b) of this section,...

Section 19-212 - Authority to Issue - (a) A governmental entity authorized to issue bonds may issue...

Section 19-213 - Ordinance or Resolution - (a) Bond and grant anticipation notes issued under this part...

Section 19-214 - Amount of Notes - (a) A governmental entity may not issue bond anticipation notes...

Section 19-215 - Written Commitment - Grant anticipation notes may not be sold under this part...

Section 19-216 - Signing of Notes - (a) A bond anticipation note may not be issued under...

Section 19-217 - Payment of Principal and Interest - (a) (1) The principal of and interest on bond anticipation...

Section 19-218 - Proceeds of Sale of Bond Anticipation Notes - The proceeds of sale of bond anticipation notes shall be...

Section 19-219 - Interest Rate Limit on Bonds - (a) (1) Except for the provisions of this section, each...

Section 19-220 - Commercial Paper - (a) A governmental entity may issue bond or grant anticipation...

Section 19-221 - Exemption From Taxation - The following obligations are exempt from State and local taxation:...

Part IV - Miscellaneous Provisions

Section 19-224 - Bonds to Be Considered Investment Securities - (a) This section applies only to the following governmental entities:...

Part V - Bond Proceeds Management

Section 19-227 - Definitions - (a) In this part the following words have the meanings...

Section 19-228 - Scope of Part - This part applies only to the following governmental entities: (1)...

Section 19-229 - Establishment of Funds; Management of Proceeds - (a) The financial officer may establish and maintain funds and...

Section 19-230 - Rebate Fund - (a) The financial officer may establish a separate rebate fund...

Section 19-231 - Filing of Reports - The financial officer may prepare and file with the appropriate...

Section 19-232 - Additional Authority - For purposes of doing whatever is necessary or appropriate to...

Section 19-233 - Bonds With Nonexcludable Interest - This part does not prevent the governing authority of a...

Part VI - Interest Rate Exchange Agreements

Section 19-236 - Interest Rate Exchange Agreement or Contracts - (a) Notwithstanding any other law and in addition to any...

Subtitle 3 - Creation of Public Debt -- Municipalities

Section 19-301 - Conflict With Charter; Authority to Adopt Charter Amendments and to Exercise Powers - (a) In its charter, each municipality may provide a procedure...

Section 19-302 - Authority to Borrow Money and Issue Bonds and Tax Anticipation Notes - (a) A municipality may: (1) borrow money for any public...

Section 19-303 - Procedures for Issuing Bonds - (a) The issuance of all bonds of a municipality shall...

Section 19-304 - Limitations on Authority to Issue Bonds and Tax Anticipation Notes - (a) (1) A municipality may not issue bonds that mature...

Section 19-305 - Negotiability of Bonds and Tax Anticipation Notes - All bonds and tax anticipation notes issued in accordance with...

Section 19-306 - Tax Status of Bonds and Tax Anticipation Notes - The principal of and interest on bonds or tax anticipation...

Section 19-307 - Investment of Sinking Fund and Bond Proceeds - (a) A fiscal officer of a municipality who has custody...

Section 19-308 - Liability for Bonds and Tax Anticipation Notes; Imposition of Taxes; Limits on Debt - (a) Except as provided in subsection (b) of this section,...

Section 19-309 - Effect of Subtitle - This subtitle does not impair any term or condition of...

Subtitle 4 - Creation of Public Debt -- Charter Counties

Section 19-401 - In General - Section 10–203 of this article applies to the creation of...

Subtitle 5 - Creation of Public Debt -- Code Counties

Section 19-501 - "Public Local Law" Defined - In this subtitle, “public local law” has the meaning stated...

Section 19-502 - Scope of Subtitle - This subtitle applies only to code counties.

Section 19-503 - Authority to Borrow Money and Issue Bonds - (a) A county may: (1) borrow money for any public...

Section 19-504 - Procedures for Issuing Bonds - (a) Except as provided in subsection (b) of this section,...

Section 19-505 - Limitations on Authority to Issue Bonds - (a) A county may not issue bonds that mature later...

Section 19-506 - Negotiability of Bonds - Any bonds issued in accordance with this subtitle shall be...

Section 19-507 - Tax Status of Bonds - The principal of and interest on bonds issued in accordance...

Section 19-508 - Investment of Sinking Fund and Bond Proceeds - (a) A county fiscal officer who has custody of a...

Section 19-509 - Liability for Bonds; Imposition of Taxes; Limits on Debt - (a) Except as provided in subsection (b) of this section,...

Section 19-510 - Effect of Subtitle - This subtitle does not impair any term or condition of...

Subtitle 6 - Creation of Public Debt -- Public Schools

Part I - Public Schools -- in General

Section 19-601 - Definitions - (a) In this part the following words have the meanings...

Section 19-602 - County Borrowing Authority - (a) (1) A county may borrow money and incur indebtedness...

Section 19-603 - Authorized Use of Proceeds - A county may expend the net proceeds of the sale...

Section 19-604 - Payment - (a) The principal of the notes may be paid from:...

Section 19-605 - Authorizing Resolution - (a) The notes shall be authorized by a resolution. (b)...

Section 19-606 - Security - (a) If the authorizing resolution provides, notes may be secured...

Section 19-607 - Exemption From Specific Provisions - A note is not subject to §§ 19–205 and 19–206...

Section 19-608 - Valid and Binding Obligations - A note is a valid and binding obligation of the...

Section 19-609 - Tax Exemption - The notes, the transfer of the notes, the interest payable...

Section 19-610 - Exemptions and Terms - (a) The authorizing resolution, and notes and agreements authorized under...

Section 19-611 - Agreements Between Counties - (a) (1) Except as provided in paragraph (2) of this...

Section 19-612 - Nature of Borrowing Authority - The authority to borrow money and issue notes granted to...

Part II - Charles County New School Capacity Construction Bonds

Section 19-615 - "New School Capacity Construction Bonds" Defined - New school capacity construction bonds” means 10–year bonds issued under...

Section 19-616 - Issuance of Bonds - (a) (1) The County Commissioners of Charles County may issue...

Subtitle 7 - Creation of Public Debt -- Public Libraries in Calvert County, Harford County, and St. Mary's County

Section 19-701 - Scope of Subtitle - This subtitle applies only to: (1) Calvert County; (2) Harford...

Section 19-702 - Authority to Borrow Money for Public Libraries - (a) The governing body of a county may borrow money...

Section 19-703 - Evidence of Indebtedness - The governing body of a county may: (1) issue bonds,...

Subtitle 8 - Creation of Public Debt -- Financing Residential Mortgages in Cecil County

Section 19-801 - "Program" Defined - In this subtitle, “program” means a residential mortgage program authorized...

Section 19-802 - Construction of Subtitle - A transaction under this subtitle is not a capital project...

Section 19-803 - Legislative Findings; Purpose of Subtitle - (a) The General Assembly finds that: (1) persons and families...

Section 19-804 - Enactment of Ordinance or Resolution Required - (a) By ordinance or resolution, the governing body of Cecil...

Section 19-805 - Powers of Cecil County - (a) (1) Notwithstanding any other law, Cecil County may issue...

Section 19-806 - Individual Mortgage Loans - (a) (1) A program shall require a down payment of...

Section 19-807 - Bonds; Use of Revenue - (a) (1) A bond issued under this subtitle: (i) shall...

Section 19-808 - Manner and Price of Sale of Bonds; Exemptions - (a) Cecil County shall sell bonds authorized under this subtitle...

Section 19-809 - Payment of Bonds - (a) A bond issued under this subtitle and the interest...

Section 19-810 - Conclusive Presumption of Finding by Cecil County - A finding made by Cecil County regarding a program or...

Section 19-811 - Tax Status - The principal amount of the bonds issued under this subtitle,...

Subtitle 9 - Pension Liability Funding Bonds

Section 19-901 - Definitions - (a) In this subtitle the following words have the meanings...

Section 19-902 - Scope of Subtitle; Application of Subtitle - (a) This subtitle applies only to: (1) charter counties; (2)...

Section 19-903 - Legislative Findings - The General Assembly finds that it is in the best...

Section 19-904 - Authority to Issue Pension Liability Funding Bonds - (a) A county or municipality that is authorized under law...

Section 19-905 - Conditions for Issuance - (a) Notwithstanding any State or local law to the contrary,...

Section 19-906 - Deposit of Funds - (a) The proceeds of pension liability funding bonds may be...

Section 19-907 - Findings of Public Purpose - In any proceeding involving the validity or enforceability of pension...

Section 19-908 - Exemptions - (a) Pension liability funding bonds, the transfer of the bonds,...

Subtitle 10 - Public Debt -- Grants and Loans for Septic Upgrades

Section 19-1001 - County Ability to Borrow Money and Incur Indebtedness - A county may borrow money and incur indebtedness through the...

Section 19-1002 - County Use of Net Proceeds From Sale of Notes Issue - A county may expend the net proceeds of the sale...

Section 19-1003 - Payment of Notes Principal and Interest -- Pledge of Full Faith and Credit by County - (a) The principal of the notes may be paid from:...

Section 19-1004 - County Authority to Borrow Money and Issue Notes - The authority to borrow money and issue notes granted to...

Title 20 - Taxes and Development Impact Fees

Subtitle 1 - Tax Procedures

Part I - General Provisions

Section 20-101 - Priority of Unpaid Taxes - (a) The proceeds of a sale of any property of...

Section 20-102 - Oaths - (a) A requirement in this title that a document be...

Section 20-103 - Due Dates - (a) In this section, “legal holiday” means: (1) the day...

Section 20-104 - Disclosure of Tax Information - (a) In this section, “tax information” means: (1) the amount...

Part II - Collection of Taxes

Section 20-107 - Collection of Taxes by Counties - (a) This section applies to all counties, except: (1) Anne...

Section 20-108 - Action to Collect Taxes - (a) Within the period allowed in § 20–127 of this...

Section 20-109 - Attachment - (a) In an action under § 20–108 of this subtitle,...

Section 20-110 - Judicial Proceeding - (a) At the request of the plaintiff in an action...

Part III - Refunds

Section 20-113 - Claimants - A claim for a refund may be filed with the...

Section 20-114 - Form of Claim - A claim for refund shall be: (1) made in the...

Section 20-115 - Time for Filing - A claim for refund shall be filed within 3 years...

Section 20-116 - Determination of Claim - (a) The tax collector shall: (1) investigate each claim for...

Section 20-117 - Appeal - (a) Except as provided in subsection (b) of this section,...

Section 20-118 - Payment - (a) Unless the claimant has not paid all other taxes,...

Part IV - Prohibited Acts; Penalties

Section 20-121 - Failure to Provide Information - (a) A person who negligently or without reasonable cause fails...

Section 20-122 - Assaulting Tax Collector or Bidder - (a) A person who assaults a tax collector who is...

Section 20-123 - Failure of Governmental Officer or Employee to Perform Duty - (a) An employee or officer of a county or municipality...

Section 20-124 - Unlawful Disclosure of Tax Information - A person who makes a disclosure of tax information in...

Part V - Limitations

Section 20-127 - Time for Collections - (a) Except as provided in subsection (b) of this section,...

Subtitle 2 - Limitations on Authority to Tax Advertising

Section 20-201 - Sales Tax on Advertising Transactions or Advertisers Restricted - (a) This section applies to a political subdivision of the...

Section 20-202 - Gross Receipts Tax on Advertising Space and Time Prohibited - (a) This section applies to a political subdivision of the...

Subtitle 3 - Coal Taxes

Section 20-301 - Scope of Subtitle - This subtitle applies only to code counties and Garrett County.

Section 20-302 - Imposition of Tax - For each fiscal year, a county shall impose a tax...

Section 20-303 - Tax Rate - The tax rate is 30 cents for each ton of...

Section 20-304 - Exemption - (a) (1) In this subsection, “surface mining related activities” does...

Section 20-305 - Deposit of Tax Revenue - A county tax collector shall deposit in the general fund...

Section 20-306 - Municipality Share - (a) (1) Each year the governing body of a county...

Section 20-307 - Liens - (a) To the extent recorded with the clerk of the...

Section 20-308 - Interest and Penalties for Late Payment - A county that imposes a tax under this subtitle may...

Section 20-309 - Regulations - The county tax collector may adopt regulations necessary to carry...

Subtitle 4 - Hotel Rental Taxes

Part I - County Hotel Rental Taxes

Section 20-401 - Definitions - (a) In this part the following words have the meanings...

Section 20-402 - Scope of Part - (a) This part applies only to: (1) subject to subsection...

Section 20-403 - Imposition of Tax - (a) Except as provided in § 20–404 of this subtitle,...

Section 20-404 - Limitations and Exemptions - (a) The hotel rental tax does not apply to the...

Section 20-405 - Tax Rates - (a) Subject to this section, the hotel rental tax rate...

Section 20-406 - Duty to Collect Tax - (a) A hotel shall: (1) give a person who is...

Section 20-407 - Duty to Pay Tax - A person shall pay the hotel rental tax to the...

Section 20-408 - Tax Return Required - A hotel shall complete, sign, and file a hotel rental...

Section 20-409 - Form and Contents of Tax Return - A hotel rental tax return for a county: (1) shall...

Section 20-410 - Payment of Tax Collected - A hotel shall pay to the county the hotel rental...

Section 20-411 - Discount - (a) Except in Calvert County, Carroll County, Charles County, St....

Section 20-412 - County Regulations - To provide for the orderly, systematic, and thorough administration of...

Section 20-413 - State Assistance - (a) The Comptroller shall provide a county with information to...

Section 20-414 - Bond of County Tax Collector - (a) To cover the revenue that a tax collector collects...

Section 20-415 - Revenue Distribution -- Code Counties and Calvert, Cecil, Garrett, and St. Mary's Counties - (a) Except as otherwise provided in this part, a code...

Section 20-416 - Revenue Distribution -- Carroll County - Carroll County shall distribute the hotel rental tax revenue as...

Section 20-417 - Revenue Distribution -- Charles County - Charles County shall distribute the hotel rental tax revenue to...

Section 20-418 - Revenue Distribution -- Dorchester County - Dorchester County shall distribute the hotel rental tax revenue as...

Section 20-419 - Revenue Distribution -- Frederick County - (a) Frederick County shall distribute the hotel rental tax revenue...

Section 20-420 - Revenue Distribution -- Somerset County - Somerset County shall distribute the hotel rental tax revenue to...

Section 20-421 - Revenue Distribution -- Washington County - (a) Washington County shall distribute the hotel rental tax revenue...

Section 20-422 - Revenue Distribution -- Wicomico County - Wicomico County shall distribute the hotel rental tax revenue as...

Section 20-423 - Timing of Distribution - A county shall make the distributions required under this part...

Section 20-424 - Annual Report -- Western Maryland Code Counties - (a) (1) On or before October 1 of each year,...

Section 20-425 - Interest - (a) If a hotel fails to pay the hotel rental...

Section 20-426 - Tax Penalties - (a) Except in Talbot County or Wicomico County, if a...

Section 20-427 - Collections - (a) A county may file a civil action to collect...

Section 20-428 - Hotel Surety Bond - (a) (1) Subject to paragraph (2) of this subsection, to...

Part II - Municipal Hotel Rental Tax

Section 20-431 - Definitions - (a) In this part the following words have the meanings...

Section 20-432 - Authorization to Impose Tax - (a) Except as provided in subsections (b) and (c) of...

Section 20-433 - Tax Rate - (a) Subject to subsection (b) of this section, a municipality...

Section 20-434 - Administration; Exemptions; Penalties - A municipality that imposes a hotel rental tax may: (1)...

Section 20-435 - Distribution to Convention and Visitors Bureau - A municipality that imposes a hotel rental tax under this...

Section 20-436 - Offset for County Tax in Municipality - If a county has the authority under Part I of...

Subtitle 5 - Mobile Home and Trailer Park Taxes

Section 20-501 - In General - (a) (1) In this section the following words have the...

Section 20-502 - Charles County Mobile Home Tax - (a) In this section, “mobile home” means a form of...

Section 20-503 - Mobile Home Tax -- Tax as Lien -- Collection - (a) In this section, “mobile home” means a form of...

Subtitle 6 - Sales and Use Taxes; User Fees; Gross Receipts Tax

Section 20-601 - County Tax on Controlled Dangerous Substances - (a) Except as provided in subsection (b) of this section,...

Section 20-602 - Code Counties -- Tax on Food and Beverages - (a) (1) In this section the following words have the...

Section 20-603 - Anne Arundel County -- Tax on Fuel, Utilities, Telephone Service, and Space Rentals - (a) By ordinance, Anne Arundel County may impose a sales...

Section 20-604 - Local Law Required - (a) (1) Subject to paragraph (2) of this subsection and...

Section 20-605 - Prince George's County -- Telecommunications Tax - (a) (1) In this section the following words have the...

Section 20-606 - St. Mary's County -- Energy and Fuel Tax - (a) Except as provided in subsection (b) of this section,...

Section 20-607 - User Fees on Ticketed Events at Wicomico County Youth and Civic Center - (a) By ordinance, the governing body of Wicomico County may...

Section 20-608 - Municipalities -- User Fees on Docking and Storage of Boats - (a) By ordinance, a municipality may impose a user fee...

Section 20-609 - Gross Receipts Tax on Rental of Heavy Equipment Property - (a) (1) In this section the following words have the...

Subtitle 7 - Development Impact Fees

Section 20-701 - Code Counties - By public local law, the county commissioners of a code...

Section 20-701.1 - Baltimore County - (a) By ordinance, the County Council of Baltimore County may...

Section 20-702 - Carroll County - By ordinance or resolution, the County Commissioners of Carroll County...

Section 20-703 - Frederick County - (a) Subject to subsection (b) of this section, by ordinance,...

Section 20-704 - Garrett County - (a) Subject to subsection (b) of this section, by ordinance...

Section 20-705 - Harford County - (a) By ordinance, the County Council of Harford County may...

Section 20-706 - St. Mary's County - (a) (1) The County Commissioners of St. Mary’s County may...

Subtitle 8 - Development Excise Taxes

Section 20-801 - Code Counties -- School Construction - (a) “Public local law” has the meaning stated in Article...

Section 20-802 - Code Counties -- Agricultural Land Preservation - (a) “Public local law” has the meaning stated in Article...

Section 20-803 - Calvert County - (a) By ordinance, the County Commissioners of Calvert County may...

Section 20-804 - Charles County - (a) (1) In this section the following words have the...

Section 20-805 - Dorchester County - (a) (1) By ordinance, the County Council of Dorchester County...

Section 20-806 - Talbot County - (a) (1) By ordinance, the County Council of Talbot County...

Section 20-807 - Building Excise Tax on Building Construction -- Application to Certain Types of Building Construction -- Varying Tax Rates -- Revenue Proceeds - ** TAKES EFFECT JULY 1, 2023 PER CHAPTER 589 OF...

Title 21 - Special Taxing Districts

Subtitle 1 - Commercial District Management

Section 21-101 - "Authority" Defined - In this subtitle, “authority” means a commercial district management authority.

Section 21-102 - Scope of Subtitle - This subtitle applies to all counties except Baltimore City.

Section 21-103 - Establishment of Authority - (a) The provisions of §§ 9–105 and 9–106 of this...

Section 21-104 - Prohibited Activities - An authority may not: (1) exercise the power of eminent...

Section 21-105 - Fees and Taxes - Any fee or tax imposed under this subtitle shall be...

Section 21-106 - Authority as Special Taxing District - The governing body of a county may establish an authority...

Subtitle 2 - Erosion Prevention Projects

Section 21-201 - Definitions - (a) In this subtitle the following words have the meanings...

Section 21-202 - Applicability of Subtitle - This subtitle supplements the provisions of the Natural Resources Article...

Section 21-203 - Purpose of Projects - The purpose of projects constructed under this subtitle is to...

Section 21-204 - Creation of District - (a) Each recorded subdivision that abuts a body of water...

Section 21-205 - Governance of Districts - (a) The governing body of a county is the district...

Section 21-206 - Authority to Construct Projects on Petition of Property Owners - The district council may construct a project in a district...

Section 21-207 - Hearing on Plans for Projects - (a) (1) When the plans and specifications for the construction...

Section 21-208 - Acquisition of Land or Structures for Projects - (a) The district council may acquire an easement in any...

Section 21-209 - Borrowing Money to Pay for Projects - (a) The district council may borrow money, on the full...

Section 21-210 - Financing Projects on Countywide Basis - (a) Except as otherwise provided in this section, this subtitle...

Section 21-211 - Procedure for Awarding Contracts - (a) The district council shall publish notice once each week...

Section 21-212 - Imposition of Benefit Charges - (a) After a project for a district has been completed,...

Section 21-213 - Imposition of Taxes to Pay for Interest and Principal of Bonds, Maintenance, and Expenses - (a) (1) Each year, the district council shall impose a...

Section 21-214 - Failure to Perform Required Duties - (a) A person or agency may not: (1) fail to...

Subtitle 3 - Shore Erosion Control Districts

Section 21-301 - Scope of Subtitle - This subtitle applies to property in one or more counties...

Section 21-302 - Authority to Create Shore Erosion Control District - Property subject to this subtitle may be formed into a...

Section 21-303 - Procedure to Establish - (a) The owners of 75% of the real property in...

Section 21-304 - Governing Body as District Council - The governing body of a county may act as the...

Section 21-305 - Financing and Constructing Erosion Control Projects - (a) The governing body of a county may finance and...

Section 21-306 - Erosion Control Tax in Anne Arundel County - (a) The County Council of Anne Arundel County may impose...

Subtitle 4 - Municipal Special Taxing Districts

Part I - Municipal Special Taxing Districts for Financing Improvement and Operation of Specified Facilities

Section 21-401 - Authority Granted - For the purposes stated in § 21–402 of this subtitle,...

Section 21-402 - Purpose of Authority - The purpose of the authority granted under this part is...

Section 21-403 - Ride Sharing or Bus System - In a special taxing district established for financing a ride...

Section 21-404 - Ad Valorem Taxes - Ad valorem taxes imposed under this part shall be imposed...

Part II - Municipal Special Taxing Districts for Infrastructure Improvements

Section 21-407 - Definitions - (a) In this part the following words have the meanings...

Section 21-408 - Application and Construction of Part - (a) This part is self–executing and does not require a...

Section 21-409 - Authority Granted - (a) For any purpose stated in § 21–410(a)(1) of this...

Section 21-410 - Purpose of Authority - (a) The purpose of the authority granted under this part...

Section 21-411 - Public Hearing Requirements - Unless otherwise provided in the charter, bylaws, or code of...

Section 21-412 - Special Fund - (a) By resolution, the governing body of a municipality: (1)...

Section 21-413 - Use of Special Fund When No Bonds Outstanding - If no bonds authorized by this part are outstanding with...

Section 21-414 - Taxes - (a) The governing body of a municipality may provide for...

Section 21-415 - Termination of Special Taxing District - (a) A special taxing district established under this part shall...

Section 21-416 - Investment of Special Fund and Sinking Funds - (a) The special fund and any sinking fund established by...

Section 21-417 - Bonds Authorized - (a) Notwithstanding any other law, a municipality may issue bonds...

Section 21-418 - Conditions of Issuance - (a) A bond issued under this part: (1) may be...

Section 21-419 - Bonds Are Securities - Bonds issued under this part are securities: (1) that may...

Section 21-420 - Payment of Bonds - (a) Bonds are payable from the special fund required under...

Section 21-421 - Application of Bond Proceeds - Bond proceeds shall be used only to pay the cost...

Section 21-422 - Bonds Exempt From Taxation - The principal amount of bonds, interest payable on bonds, the...

Subtitle 5 - Districts for Infrastructure Improvements for Selected Counties

Part I - Definitions; General Provisions

Section 21-501 - Definitions - (a) In this subtitle the following words have the meanings...

Section 21-502 - Application and Construction of Subtitle - (a) This subtitle applies only to: (1) a code county...

Section 21-503 - Authority Granted - (a) For any purpose stated in § 21–504(a)(1) of this...

Section 21-504 - Purpose of Authority - (a) The purpose of the authority granted under this subtitle...

Section 21-505 - Conditions and Limitations - (a) Unless otherwise provided in the charter, bylaws, or code...

Section 21-506 - Special Fund - (a) By resolution, the governing body of a county: (1)...

Section 21-507 - Use of Special Fund When No Bonds Outstanding - If no bonds authorized by this subtitle are outstanding with...

Section 21-508 - Taxes - (a) The governing body of a county may provide for...

Section 21-509 - Termination of Special Taxing District - (a) A special taxing district established under this subtitle shall...

Section 21-510 - Investment of Special Fund and Sinking Funds - (a) The special fund and any sinking fund established by...

Section 21-511 - Bonds Authorized - (a) Notwithstanding any other law, a county may issue bonds...

Section 21-512 - Conditions of Issuance - (a) A bond issued under this subtitle: (1) may be...

Section 21-513 - Bonds Are Securities - Bonds issued under this subtitle are securities: (1) that may...

Section 21-514 - Payment of Bonds - (a) Bonds are payable from the special fund required under...

Section 21-515 - Application of Bond Proceeds - Bond proceeds shall be used only to pay the cost...

Section 21-516 - Bonds Exempt From Taxation - The principal amount of bonds, the interest payable on bonds,...

Part II - Special Provisions Applicable to Individual Counties

Section 21-519 - Anne Arundel County - A law enacted by Anne Arundel County under this subtitle:...

Section 21-520 - Cecil County - (a) Except as provided in subsection (e) of this section,...

Section 21-521 - Charles County - (a) Charles County may exercise the authority granted under this...

Section 21-522 - Harford County - (a) (1) Except as provided in paragraph (2) of this...

Section 21-523 - Prince George's County - Prince George’s County may exercise the authority granted under this...

Subtitle 6 - Stormwater Management Districts -- Montgomery and Prince George's Counties

Part I - Definitions; General Provisions

Section 21-601 - Definitions - (a) In this subtitle the following words have the meanings...

Section 21-602 - Scope of Subtitle - This subtitle applies only in Montgomery County and Prince George’s...

Section 21-603 - Construction of Subtitle - (a) This subtitle shall be liberally construed to carry out...

Part II - General Powers and Duties of Local Jurisdiction

Section 21-606 - Stormwater Management in Montgomery County - (a) (1) Montgomery County may establish a stormwater management district...

Section 21-607 - Stormwater Management in Prince George's County - (a) (1) Prince George’s County may establish a stormwater management...

Section 21-608 - Agreements With Commission - The Commission may enter into agreements with Montgomery County and...

Part III - Bonding Authority

Section 21-611 - Construction of Part - Montgomery County, Prince George’s County, and the City of Takoma...

Section 21-612 - Authority to Issue Bonds - (a) (1) Montgomery County, Prince George’s County, and the City...

Section 21-613 - Requirements for Bonds - Bonds issued under this part: (1) are general obligation bonds...

Section 21-614 - Exemption From Tax - Bonds issued under this part, a transfer of the bonds,...

Section 21-615 - Exemption From Other Public Debt Requirements - Bonds authorized by this part and the issuance and sale...

Section 21-616 - Pledge of Full Faith and Credit; Payment for Bonds - (a) Bonds authorized by this part are, and shall state,...

Section 21-617 - Exemption From Other Provisions of Law - Notwithstanding any limitation or provision of any charter or local...

Section 21-618 - Stormwater Management Bonds -- Validity - (a) Bonds issued by Montgomery County or Prince George’s County...

Part IV - Funding

Section 21-621 - Construction of Part - (a) This part does not impair the rights of Prince...

Section 21-622 - Developer or Owner Contributions to Cost of Project - (a) (1) In the stormwater management district, Prince George’s County...

Section 21-623 - County Tax Authorized - (a) Except as otherwise provided in this subtitle, Montgomery County...

Section 21-624 - Montgomery County -- Ad Valorem Tax - (a) This section applies only in Montgomery County. (b) Subject...

Section 21-625 - Tax Authorized for City of Takoma Park - (a) Except as otherwise provided in this subtitle, the City...

Section 21-626 - Property Exempt From or Not Subject to Tax or Fees - (a) Property owned by the State or a unit of...

Section 21-627 - County Stormwater Management Fund - (a) On establishing a stormwater management district, Montgomery County and...

Section 21-628 - Takoma Park Stormwater Management Fund - (a) The City of Takoma Park shall: (1) establish a...

Section 21-629 - Effect of Annexation on City of Bowie and City of Takoma Park - (a) If land in the Prince George’s County stormwater management...

Part V - Maintenance

Section 21-632 - Responsibility for Maintenance - (a) Each county and the City of Takoma Park is...

Section 21-633 - Maintenance of Stormwater Management System - (a) Except as provided in subsection (b) of this section,...

Section 21-634 - Maintenance by City of Takoma Park - On or after July 1, 1990, the City of Takoma...

Part VI - Approval of Projects

Section 21-637 - Requirements for Approval of Projects - (a) In the review and approval by Montgomery County, Prince...

Section 21-638 - Conditions for Adoption of Stormwater Plan, System, or Design - (a) Montgomery County, Prince George’s County, the City of Bowie,...

Part VII - Transfer of Property

Section 21-641 - Transfer of Property - (a) All property of the Commission that the Commission and...

Part VIII - Prohibited Acts; Penalties

Section 21-644 - Criminal Penalties - (a) (1) This subsection does not apply to § 21–624...

Subtitle 7 - Districts for Transportation Improvements

Section 21-701 - Exemption From County Tax Limitations - (a) (1) In this section the following words have the...

Section 21-702 - Authorization to Issue Bonds - (a) (1) In this section the following words have the...

Subtitle 8 - Miscellaneous Provisions

Section 21-801 - Street Lighting Districts - (a) This section applies to all counties except Baltimore City....

Section 21-802 - Report by Special Taxing Area Commissions in Allegany County - (a) Within 60 days after the end of each fiscal...

Section 21-803 - Special Taxing Districts in Anne Arundel County for Parking Facilities and Pedestrian Malls - (a) The governing body of Anne Arundel County may: (1)...

Section 21-803.1 - Special Taxing Districts in Anne Arundel County for Water or Wastewater Services - In addition to the purposes enumerated in Title 10 of...

Section 21-804 - Stormwater Management Districts in Calvert County - (a) (1) By ordinance, the County Commissioners of Calvert County...

Section 21-805 - Crofton Police Department - (a) In this section, “Department” means the Crofton Police Department....

Section 21-806 - Ocean Pines Police Department - (a) In this section, “Department” means the Ocean Pines Police...

Title 22 - Resilience Infrastructure

Section 22-101 - Definitions - (a) In this title the following words have the meanings...

Section 22-102 - Resilience Authority Created by Local Government -- Articles of Incorporation -- Structure and Powers - (a) A local government may create a Resilience Authority by...

Section 22-103 - Appointment or Hire of Officers and Employees -- Personnel Matters - (a) Officers governing the Resilience Authority and employees of a...

Section 22-104 - Use of Net Earnings - Except as necessary to pay debt service or implement the...

Section 22-105 - Powers of Resilience Authority - (a) Except as limited by the local law establishing the...

Section 22-106 - Issuance and Sale of Bonds by Resilience Authority - (a) Notwithstanding any other provision of law, a Resilience Authority...

Section 22-107 - Resolution by Resilience Authority on Bond Issue - (a) For each issue of its bonds, a Resilience Authority...

Section 22-108 - Exemption From State and Local Taxes -- Payment in Bonds - (a) The principal of and interest on bonds, the transfer...

Section 22-109 - Findings Conclusive as to Public Purpose - A finding by the local governing authority or the board...

Section 22-110 - Repayment of Bonds and Support of Operations - Notwithstanding any other provision of law or charter, the local...

Section 22-111 - Authority Established by Multiple Counties or Municipalities - If multiple counties or municipalities establish a Resilience Authority: (1)...

Section 22-112 - Authority Established by Multiple Local Governments -- Tax Levy Authorized - Nothing in this title may be construed to: (1) prohibit...

Section 22-113 - Annual Report by Authority - (a) On a date and in a format designated by...

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Maryland Statutes Local Government Division IV - Local Finance

Maryland Statutes
Local Government
Division IV - Local Finance