Expedited Bill No.
35-13
Concerning: Taxation - Fuel-Energy Tax
- Timing of Payments
Revised: 2-4-14
Draft No. 5
Introduced:
December 10,2013
Expires:
June 10, 2015
Enacted:
February 4, 2014
Executive: _ _ _ _ _ _ _ __
Effective: _--:-,--_ _ _ _ _ __
Sunset Date:
-,-=N=on,:,=e~--:-:--
_ _ __
ChI _ _, Laws of Mont. Co. _ __
COUNTY COUNCIL
FOR MONTGOMERY COUNTY, MARYLAND
By: Council President at the Request ofthe County Executive
AN EXPEDITED ACT
to:
(1)
amend the timing for payment ofthe fuel energy tax;
al
update archaic language and make stylistic and corrective changes; and
[(2)]
ill
generally amend County law regarding the fuel energy tax
By amending
Montgomery County Code
Chapter 52, Taxation
Section 52-14
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Deletedfrom existing law or the bill by amendment.
Existing law unaffected by bill.
The County Council for Montgomery County, Maryland approves the following Act:
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ExPEDITED BILL
No. 35-13
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Sec 1. Section 52-14 is amended as follows:
52-14.
Fuel-Energy Tax.
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(b) Person as used [[herein shall mean]]
this Section means any
individual or legal entity, and includes any corporation, company,
association, firm, [[co-partnership]] partnership, [[or any]] group of
individuals acting as a unit, [[and includes any]] trustee, receiver,
assignee
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or personal representative [[thereof]]. Director in this Section
means tl}e Director ofFinance or the Director's designee.
(c)
Every person who transmits, distributes, manufactures, produces, or
supplies fuel or energy in the County must pay the
tax
and report any
information required by the Director [[of Finance]] for each calendar
month on or before the [fifteenth] last day ofthe following month. With
the written permission of the Director [of Finance], a person who
regularly owes taxes under this Section may pay the
tax
and make
reports on a quarterly basis, on or before the [fifteenth] 15
th
day of
April, July, October, and January in each year for the preceding 3
months.
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(d)
If any person [[shall fail or refuse to]] does not [[remit]]
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the
tax
due
[[required to be paid hereunder]] under this Section or [[to make]] file a
proper return to the Director [[of finance within]]
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the time and in the
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amount [[specified]] required [[herein]], [[he shall be]] that person is
liable for interest on the amount of
tax
due at the rate of [[one-half]]
of one
[[(1)]]
percent per month on the amount of the
tax
for each
month or [[portion thereof from the date upon which]] part of a month
after the tax is due [[as provided herein]], and [[shall also be liable for]]
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ExPEDITED BILL
No. 35-13
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a penalty of [[ten (10)]] 10 percent of the amount of the
tax~
[[, and
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such]] Any interest and penalty [[shall]] due may be collected as a part
of the tax.
(e)
If any person [[shall fail or refuse to make]] does not timely file any
report and [[remittance]] pay the tax required [[herein, within the time
provided herein]] under this Section, the Director [[of finance shall
proceed in such manner as he]] may [[deem necessary to obtain]] use
any [[facts and]] available information [[on which]] to [[base his]]
estimate [[of]] the tax due. As soon as the Director [[of finance shall
procure such facts and]] obtains available information [[as he is able to
obtain upon]]
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which to base the [[assessment]] calculation of any tax
payable by any person who has [[failed or refused to make such]] not
timely filed any report and [[remittance]] paid the tax, [[he shall proceed
to determine and]] the Director may assess against [[such]] that person
[[the]] any tax interest, and penalties [[provided for herein]] due and
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[[shall]] must notify [[such]] that person of the total amount due by
regular mail sent to [[his]] the person's last known [[place of]]
address~
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[[of the total amount of such tax, interest.\ and penalties, and the]] The
total amount [[thereof shall be payable]] assessed is due and payable
within [[ten (10)]] 10 days [[from]] after the [[date of such]] notice is
sent.
(f)
[[It
shall be the duty of every]] Everv person liable for [[the payment to
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the county of]] any tax [[imposed herein to keep and]] under this
Section must preserve, for [[a period of two (2)]]
2
years, [[such
suitable]] any records [[as may be]] necessary to [[determine]] calculate
the amount of [[such]] tax [[as he may have been liable for the county,
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ExPEDITED BILL
No. 35-13
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which records the director of finance shall have the right to]] due. which
the Director may inspect at [[all]] any reasonable [[times]] time.
(g)
[[Whenever]] If any person required to pay [[to the county]] a tax
[[hereunder shall cease]] under this Section stops doing business or
otherwise [[dispose of his]] transfers ownership or control of the
business, any tax payable [[hereunder to the county shall become]]
under this Section is immediately due [[and payable]].l and [[such]] the
person [[shall]] must immediately [[make]] file a report and pay any tax
due.
(h)
The Director [[of Finance]] may [[issue regulations]] adopt a regulation.
by Method 2. to assess, collect, audit, and otherwise administer the tax
imposed by this Section.
If the Council by resolution establishes
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different rates for different categories of fuel-energy use, the regulations
may specifY how the Director will determine whether a taxpayer
qualifies under the resolution for any rate that is less than the maximum
rate.
(i)
Any [[person violating or failing
to
comply with any of the provisions]]
violation of this Section [[shall be subject to punishment for]] is a class
A violation [[as set forth in section 1-19 of chapter 1 of the County
Code]].
[[Such]]
Each violation [[shall constitute]] is a separate offense.
conviction [[shall]] does not relieve any [[such]] person
from [[the payment, or remittance of such]] paying any tax due.
Sec.
2.
Expedited Effective Date.
IS
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The Council declares that this legislation
necessary for the immediate
protection of the public interest. This Act takes effect on the date on which it
becomes law.
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EXPEDITED Bill
No. 35-13
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Approved:
Date
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Approved:
Isiah Leggett, County Executive
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This is a correct copy ofCouncil action.
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Linda M. Lauer, Clerk of the Council
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