Maryland Statutes
Subtitle 6 - Sales and Use Taxes; User Fees; Gross Receipts Tax
Section 20-608 - Municipalities -- User Fees on Docking and Storage of Boats

(a)    By ordinance, a municipality may impose a user fee on charges for the docking and storage of boats.
    (b)    (1)    Subject to paragraph (2) of this subsection, a municipality shall set the rate of the user fee.
        (2)    The rate of the user fee may not exceed 5% of the rental charges for the docking and storage of boats.
    (c)    The total amount of user fees charged per boat slip under this section may not exceed $100 annually.
    (d)    A municipality shall use any revenue from the user fee authorized under this section:
        (1)    to maintain and enhance:
            (i)    water quality;
            (ii)    water and wastewater treatment facilities;
            (iii)    marinas;
            (iv)    law enforcement;
            (v)    public safety; or
            (vi)    fire services; or
        (2)    for land acquisition and the related construction and maintenance of public facilities to enhance public use and water access.

Structure Maryland Statutes