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Title 3: Revenue and Finance

3.04: Admissions and Amusement Tax
3.08: Impact Fees

Chapter 3.04: ADMISSIONS AND AMUSEMENT TAX

3.04.010 Tax imposed—Rate.

1. Pursuant to the authorization of Section 4-102(b)(1) of the Tax-General Article of the Annotated Code of Maryland, as amended or recodified from time to time, a tax is imposed on the gross receipts derived from any admissions and amusement charge as defined in Section 4-101(b) of the Tax-General Article of the Annotated Code of Maryland, as amended or recodified from time to time, at the rate of five percent; except that gross receipts derived from charges for merchandise, refreshments or a service sold or served in connection with entertainment at a nightclub or a room in a hotel, restaurant, hall or other place where dancing privileges, music or other entertainment is provided shall be taxed at the rate of one-half of one percent.
      

2. Pursuant to the authorization of Section 4-102(b)(2) of the Tax-General Article of the Annotated Code of Maryland, as amended or recodified from time to time, an additional tax is imposed on reduced charges or free admissions as set forth in Section 4-105(f) of the Tax-General Article of the Annotated Code of Maryland, as amended or recodified from time to time. (Ord. 92-2 § 1: prior code Art. XIII, § D)

Chapter 3.08.010  IMPACT FEES

All new residential units are assessed a one time fee of three thousand two hundred dollars  ($3,200.00) per residential unit payable upon application for a municipal zoning permit. The aforementioned fee will be utilized for the acquisition, development and rehabilitation of municipal roads, sidewalks, streets lights and corresponding electric service, park and recreational areas.

1. All impact fees will be committed to the general fund (CIP) capital improvement fund of which two hundred dollars ($200.00) from each impact fee paid will be committed to purchasing, installing, and upgrading a local emergency warning system.  (Ord. 07-03 § Ord. 03-05: Ord.00-05: Ord.96-15)

3.04: Admissions and Amusement Tax
3.08: Impact Fees

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