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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...