Maryland Statutes
Subtitle 18 - Renewal of Licenses
Section 18-1803 - Payment of Taxes

The Board may not renew a license unless the license holder presents to the Board certification from the Treasurer of the county showing:
        (1)    the value of the inventory and personal property, as certified to the county by the State Department of Assessments and Taxation, of the underlying business for the previous calendar year; and
        (2)    that there are no unpaid taxes due from the applicant to:
            (i)    the county, a municipality, or a town where the licensed premises is located; and
            (ii)    the county or the State on the inventory and personal property of the underlying business.

Structure Maryland Statutes