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:
February 7.2014
Effective:
February 7,2014
Sunset Date: -!..:.N-""on:..:.::e=--_ _ _ _ __
Ch.
Laws of Mont. Co.
2014
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 of the fuel energy tax;
ill
~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
Boldface
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Heading or defined term.
Added to existing law by original bill.
Deletedfrom existing law by original bill.
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Added by amendment.
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
1
Sec
1.
Section 52-14 is amended as follows:
52-14.
Fuel-Energy Tax.
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(b)
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*
III
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 the Director of Finance 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 ffifteenth11ast day of the followim! month. With
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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
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]]
Yz
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
such]] Any interest and penalty [[shall]] due may be collected as a part
ofthe tax.
(e)
If any person [[shall fail or refuse to make]]
=_~~~~=
any
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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]] on which to base the [[assessment]]
of any tax
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payable by any person who has [[failed or refused to make such]] not
timely filed any report and [[remittance]]
[[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
[[shall]] must notify [[such]] that person
by
;re,gylar mail sent to [[his]] the person's last known [[place of]] address!
[[of the total amount of such tax, interest.1 and penalties, and the]] The
total amount [[thereof shall be payable]]
~~~~~~~~~
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within [[ten (10)]] 10 days [[from]] after the [[date of such]] notice is
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(t)
[[It
shall be the duty of every]] Every person liable for [[the payment to
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]],. 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.
~Method
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2, to assess, collect, audit, and otherwise administer the tax
If the Council by resolution establishes
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imposed by this Section.
different rates for different categories offhel-energv
m~e
the regulations
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0.;
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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)
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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]].
Each violation [[shall constitute]] is a separate offense.
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[[Such]] Any conviction [[shall]] does not relieve any [[such]] person
from [[the payment, or remittance of such]] paying any tax due.
Sec. 2.
Expedited Effective Date.
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The Council declares that this legislation is 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:
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Date
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Approved:
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This is a correct copy ofCouncil action.
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~1h,~
Linda M. Lauer, Clerk of the Council
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