(a) This section does not apply to:
(1) a console machine license, pinball machine license, Wicomico County pinball machine license, or Garrett County amusement device license issued under Subtitle 4 of this title;
(2) a Calvert County peddler license or magazine seller license issued under Subtitle 9 of this title;
(3) a junk dealer or scrap metal processor license, agent license, or Calvert County junk dealer or scrap metal processor license issued under Subtitle 10 of this title;
(4) a license to keep a storage warehouse issued under Subtitle 12 of this title;
(5) a promoter license issued under Subtitle 14 of this title;
(6) a vending machine license issued under Subtitle 19 of this title; or
(7) a license to do business as a trading stamp issuer issued under Subtitle 20 of this title.
(b) Except as provided in subsections (a) and (c) of this section or otherwise in this title, each clerk shall account for and distribute the fees received for licenses issued under this title as follows:
(1) the clerk shall pay into the General Fund of the State:
(i) the percentage of license fees authorized by law as a fee of the office;
(ii) the additional issuance fee now allowed; and
(iii) 3% of license fees to defray the expenses of the State License Bureau; and
(2) except as provided in subsection (d) of this section, the clerk shall distribute the remaining license fees:
(i) to the municipal corporation where the licensed business or activity is located, if the licensed business or activity is located in a municipal corporation; or
(ii) to the county where the licensed business or activity is located, if the licensed business or activity is not located in a municipal corporation.
(c) A clerk shall account for and pay into the General Fund of the State the entire fee received for a trader’s license issued in a county or municipal corporation that selects a uniform license fee under § 17–1807.1 of this title.
(d) (1) For purposes of this subsection, per capita revenue shall be computed by using the population figures from the later of:
(i) the most recent federal census; or
(ii) an official local census.
(2) The clerk may not distribute license fees to a county or municipal corporation unless the county or municipal corporation:
(i) levies, in its current fiscal year, taxes sufficient to collect at least $1.00 per capita in revenue; and
(ii) certifies to the Comptroller a copy of the levy.
(3) The clerk shall pay into the General Fund of the State any money that is not distributed at the end of the fiscal year of a county or municipal corporation because the county or municipal corporation failed to make the levy and certification required by paragraph (2) of this subsection.
Structure Maryland Statutes
Title 17 - Miscellaneous State Business Licenses
Subtitle 2 - Administration and Enforcement
Section 17-201 - "License" Defined
Section 17-202 - General Powers and Duties of Comptroller
Section 17-203 - Blank Licenses
Section 17-204 - List of Licenses Issued
Section 17-205 - Copies of Licenses and Applications to Department of Assessments and Taxation