AGENDA ITEM 4B
March 15,2016
Introduction
MEMORANDUM
March 11,2016
TO:
FROM:
SUBJECT:
County Council
Amanda Mihill, Legislative
Attorney~~~JJjJ
Introduction:
Bill 7-16, Technical Corrections
Bill 7-16, Technical Corrections, sponsored by Lead Sponsor County Council, is scheduled to be
introduced on March 15,2016. A public hearing is tentatively scheduled for AprilS at 1:30 p.m.
Bill 7-16 corrects technical, typographical, grammatical, and codification errors in, and makes
stylistic, clarifying, and conforming amendments to, several provisions in County law. This bill
represents an accumulation of technical and stylistic errors that individually were not significant
enough to warrant separate corrective legislation, but which now cumulatively justify a technical
corrections bill. This legislation is a result of the continuous vigilance and technical skills of
Tammy Seymour ofthe County Attorney's Office, who is responsible for editing the County Code.
This packet contains:
Bill 7-16
Legislative Request Report
Circle
#
1
42
F:\LAW\BILLS\1607 Technical Corrections\Intro Memo.Docx
 PDF to HTML - Convert PDF files to HTML files
Bill No.
7-16
Concerning: Technical Corrections
Revised:
3/1012016
Draft No. _3_
Introduced:
March 15.2016
Expires:
September 15. 2017
Enacted: _ _ _ _ _:--_ __
Executive: _ _ _ _ _ _ _ __
Effective: _ _ _ _ _ _ _ __
Sunset Date: ......:...::;No=n=e_ _ _ _ __
Ch. _ _, Laws of Mont Co. _ __
COUNTY COUNCIL
FOR MONTGOMERY COUNTY, MARYLAND
Lead
Sponsor: County Council
AN ACT
to correct technical, typographical, grammatical, reference, and codification errors
in,
and
make stylistic, clarifying, and conforming amendments to, various provisions of County law.
By amending
Montgomery County Code
Chapter lA, Structure ofCounty Government
Section lA-201
Chapter 2, Administration
Sections 2-42B and 2-43
Chapter 8, Buildings
Section 8-40 and 8-55
Chapter lIB, Contracts and Procurement
Section 11B-l, llB-33A, and 118-45
Chapter 20A, Special Obligation Debt
Section 20A-l
Chapter 24, Health and Sanitation
Sections 24-1lB and 24-65
Chapter 27, Human Rights and Civil Liberties
Section 27-68
Chapter 30C, Motor Vehicle Towing and Immobilization on Private Property
Sections 30C4, 30C-5, and 3OC-9
 PDF to HTML - Convert PDF files to HTML files
BILL
No. 7-16
Chapter 51, Swimming Pools
Section 51-16A
Chapter 52, Taxation
Sections 52-18V and 52-21
Chapter 53, Taxicabs
Sections 53-213 and 53-235
Chapter 55, Tree Canopy
Section 55-3
By amending, renumbering, renaming, and adding
Chapter 52, Taxation
Article I, General
Sections 52-I, 52-2, 52-3, 52-4, 52-5, 52-6, 52-7, 52-8, 52-9, 52-10, 52-11, 52-12, 52-13,
52-14,52-15,52-16, 52-16A, 52-16B, 52-17,52-18,52-19,52-20,52-21,52-22,52-23, and
52-24
Article II, Tax Sales
Sections 52-25, 52-26, 52-27, and 52-28
Article III, Real Property Transfer Tax
Sections 52-29, 52-30, 52-31,52-32,52-33,52-34,52-35,52-36,52-37, and 52-38
Article
IV,
Development Impact Tax for Transportation Improvements
Sections 52-39, 52-40, 52-41, 52-42, 52-43,52-44,52-45, 52-46, 52-47, 52-48, 52-49, 52­
50, and 52-51
Article V, Development Impact Tax for Public School Improvements
Sections 52-52, 52-53, 52-54, 52-55, 52-56, 52-57, 52-58, and 52-59
Article VI, Expedited Development Approval Excise Tax
Sections 52-60, 52-61, 52-62, 52-63, 52-64, and 52-65
Article VII, Tobacco Tax
Sections 52-66, 52-67, 52-68, 52-69,52-70, and 52-71
Article VIII, Excise Tax on Electronic Cigarettes
Sections 52-72, 52-73, 52-74, 52-75, and 52-76
Article IX, Carryout Bag Tax
Sections 52-77, 52-78, 52-79, 52-80, 52-81, 52-82, and 52-83
Article X, Property Tax Credits
Sections 52-84, 52-85, 52-86, 52-87, 52-88, 52-89, 52-90, 52-91, 52-92, 52-93, 52-94, 52­
95, 52-96, 52-97, 52-98, 52-99, 52-100, 52-101, 52-102, 52-103, 52-104, 52-105, 52-106,
52-107, and 52-108
2015 Laws of Montgomery County, Chapter 37
Section 3
o
F:\LAW\BILLS\1607 Technical Cori"ections\BiII 3.Doc
 PDF to HTML - Convert PDF files to HTML files
BILL
No.
48-10
Boldface
Underlining
[Single boldface brackets]
Double undedining
[[Double boldface bracketsD
* * *
Heading or defined term.
Added to existing law by original bill.
Deletedfrom existing law by original bil/.
Added by amendment.
Deletedfrom existing law or the bill by amendment
Existing law unqffected by bill.
The County Council for Montgomery County, Maryland approves the following Act:
1
F:\LAW\BILLS\1607 Technical Corrections\BiIl3.Doc
 PDF to HTML - Convert PDF files to HTML files
BILL
No. 7-16
2
3
Sec. 1. Sections 1A-201, 2-42B, 2-43,8-40,8-55, lIB-I, 11B-33A, 11B-45,
20A-1, 24-11B, 24-65, 27-68, 30C-4, 30C-5, 30C-9, 51-16A, 53-213,53-235, and
55-3 are amended as follows:
1A 201.
(a)
Establishing departments and principal offices.
Executive Branch.
4
5
6
7
8
*
(2)
*
*
[If
the Charter or County law does not designate an entity in
9
10
11
paragraph (1) as a department or a principal office, the] The
County Executive must determine whether the entity is a
department or a principal office [as follows:].:.
(A)
[an entity] Entities that [primarily serves] directly serve
the public [is a department] are departments; and
(B)
[an entity] Entities that [primarily provides] provide
internal support to other parts of County government [is
a] are principal [office] offices.
12
13
14
15
16
17
18
19
20
21
*
2-42B. Functions; Advisory Committee.
(a)
*
*
Functions.
The Department of Permitting Services is responsible for:
(1)
reviewing building plans and specifications, building permits,
occupancy permits, and licensing facilities for compliance with
fire prevention law. In exercising these functions, the Director
must consult with the [Director of] Fire [and Rescue Services]
Chief in all matters involving the interpretation, application, or
revision of fire prevention laws and codes.
22
23
24
25
26
2-43. Organization and functions.
27
*
*
*
G
F:\l.AW\BILLS\1607 Technical Corrections\BiII 3.00c
 PDF to HTML - Convert PDF files to HTML files
BILL
No. 7-16
28
29
30
31
32
33
34
35
36
Any reference in this Code or in regulation or other document to
"superintendent of police" or "superintendent" means "Director of Police," or
"Chief of Police," or "Director[,]" [respectively].
8-40. Credits.
Any person who makes a development approval payment under Section 8-37
may reduce that payment by:
(a)
any amount the person paid under Chapter 52 Article [VII] IV
(development impact tax for transportation improvements) or Chapter
52 Article [VIII] VI ([construction] expedited development approval
excise tax) for the building that is the subject ofthis payment.
37
38
39
*
(a)
*
*
8-55. Clean [energy] renewable energy technology required.
By [[6 months after date of enactment]] December 10, 2014, the
County Executive must establish, by Method 1 Regulation, a Clean
Energy Plan that includes a specific amount of on-site clean energy
that must be installed on any new or existing County facility. This
Plan must include:
40
41
42
43
44
45
*
lIB-I.
Definitions.
*
*
46
47
48
49
50
Unless the context indicates otherwise, the following terms have the
following meanings:
*
*
*
County-based bidder or offeror
means a person that has its principal place of
51
52
53
business in Montgomery County, as further defined by Executive regulation
adopted under Section 11B-8
*
*
*
F:\l..AW\BILLS\1607 Technical Corrections\8i11 3.Doc
 PDF to HTML - Convert PDF files to HTML files
BILL
No. 7-16
54
55
56
57
58
59
IlB-33A.
Wage requirements.
*
(g)
Wage reporting.
*
*
*
*
Except as provided
III
*
(2)
Prohibition against retaliation.
paragraph [(3)] ([}, a covered employer must not discharge or
in any other manner discriminate or retaliate against an
employee, who performed direct, measurable work under the
contract, because the employee:
60
61
62
63
*
(3)
*
*
64
65
66
The prohibition against retaliation under paragraph [(2)]
ill
does not apply to an employee who has access to wage
information of other employees or applicants as part of the
employee's essential job functions and discloses the wages of
other employees or applicants to individuals who do not
otherwise have access to the information, unless the disclosure
is in response to:
67
68
69
70
71
72
*
IlB-45.
Disposition of real property.
*
*
73
74
75
(e)
*
*
In addition to the process required under subsection (a), before the
*
disposition of any real property owned or controlled by the County
(other than a property which has either nominal value or an appraised
value lower than $100,000) becomes final:
76
77
78
79
*
*
*
The Director must adjust the $100,000 floor in this subsection on July
1 every third year by the percentage increase or decrease in the
applicable Consumer Price Index, or any successor index, during the
80
81
_ """
-
0
-
6' \
F:ILAWBILLS\1607 Technical Corrections\BiII 3.Doc
 PDF to HTML - Convert PDF files to HTML files
BILL No. 7-16
82
previous 3 calendar years, rounded to the nearest $1000. The Council
may waive the public hearing required by this subsection if it
concludes that a hearing on a particular proposed disposition is not
necessary to properly assess the proposed action. If the Council does
not act under this subsection within 60 days after the Executive has
submitted the proposed action, the proposed action is automatically
approved. The Council may extend the 60-day deadline by resolution
if the Council President has informed the Executive, within 30 days
after the Executive submitted the proposed action, that the Council
has not received all information necessary to review the proposed
action. If the 60 day deadline would fall during August or from
December 15 through December 31, the deadline is automatically
extended until the next scheduled Council session. This subsection
and subsection (c) do not apply to any disposition of property that will
be used primarily for housing development if the recipient legally
commits to the Director of the Department of Housing and
Community Affairs that at least 30% of the housing units built on the
property will be moderately priced dwelling units or other units that
are exempt from the development impact
tax
under Section
[52-49(g)(1)-(4)] 52-41(g)(1)-(4).
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
20A-L [[Definitions; special obligation debt]] Special Oblie;ation Debt.
*
*
24-65. Members.
*
*
*
*
*
*
[24-11B] 24-SB. Bodywork Establishments.
*
F:\l.AWlBILLS\1607 Technical Corrections\Bill 3.00c
 PDF to HTML - Convert PDF files to HTML files
BILL
No. 7-16
108
109
110
111
(c)
The Executive must invite the following to serve as ex officio
members:
*
(7)
*
*
A representative of [the] either the United States Department of
Veterans Affairs or the Maryland Department of Veterans
Affairs;
112
113
114
27-68. Minimum wage required.
115
116
117
118
[(d)]
(fl
30C-4. Administration; rates.
*
*
*
*
*
*
*
*
*
119
120
121
122
123
124
125
126
127
128
129
130
(b)
Every trespass towing company must register with the Office and must
file a schedule of its rates for each action connected with the towing or
storage of unauthorized vehicles. The Office may disapprove a rate that
exceeds a maximum rate set under Section [30C-2] 30C-3.
*
(e)
*
*
A property owner must not order the towing of an unauthorized vehicle
unless the property owner has entered into a written contract that
authorizes a towing company to tow vehicles from the owner's
property. This provision does not apply if the towing company is the
record owner of the property from which a vehicle is towed. The
property owner and the towing company must keep on file each contract
that is in effect, or that was terminated within the previous 12 months.
The Office, the Police Department, and the owner of any vehicle towed
by the company may inspect and copy any contract during normal
business hours. The Office may issue model contracts that meet the
requirements ofthis Chapter.
Any new written contract must include:
131
132
133
134
135
(0
F:\l.AWlBILLS\1607 Technical Correctians\BiJl3.Doc
 PDF to HTML - Convert PDF files to HTML files
BILL
No. 7-16
136
137
(1)
a statement that the property owner is responsible for posting
proper and sufficient sign age to notify the public of parking
restrictions;
l38
l39
(2)
a statement that the property owner is responsible for expressly
authorizing the towing of a particular vehicle, except as allowed
under [30C-5(cX10)] 30C-5(c)(8), and that the existence of this
contract does not constitute express authorization;
140
141
142
143
*
30C-5. Public notice; tow procedures.
*
*
*
*
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
*
(c)
Tow procedures.
(1)
Except as provided in subsection [(c)(10)] (c)(8), a must not tow a
motor vehicle from private property unless the property owner
has, directly or through an agent, expressly authorized the towing
of the particular vehicle.
*
(a)
*
*
30C-9. Redemption and storage procedures.
Storage a/towed vehicles.
A towing company must immediately deliver
a towed vehicle directly to a storage site that complies with the
following conditions:
'"
(5)
*
*
The storage site must remain open and have personnel on-site for
redemption ofvehicles [at] 24 hours per day, seven days a week.
'"
(e)
'"
*
Receipt.
Upon receiving payment, a towing company must furnish the
vehicle owner a receipt on a form approved by the Office. The receipt
must:
o
F:\lAW\8ILLS\1607 Technical Corrections\BiII3.00c
 PDF to HTML - Convert PDF files to HTML files
BILL
No. 7-16
163
164
165
166
167
168
169
170
171
172
*
(4)
*
*
include photographic evidence of the violation required under
subsection [30C-5(c)(11)] 30C-5(c)(9); and
*
51-16A. Defibrillators.
[( d)] f£)
[(e)]
@
*
*
*
*
*
*
*
*
*
*
*
*
*
*
53-213. Additional criteria to deny a license.
(b)
The Director may decline to issue or renew a license to any licensee
or applicant:
173
174
175
176
177
178
179
180
181
182
*
(3)
*
*
who has failed to keep the licensed taxicab in continuous
operation as required by Section [53-227] 53-226; or
53-235. Inspections.
*
(c)
*
*
Each driver must respond to an oral request within 60 minutes when
any trip record required under Section [315] 53-314 is requested
during a field investigation by an inspector or law enforcement
officer.
Each fleet or association must make available a direct
183
184
185
186
187
188
189
telephone line to the Department and the County Police Department
on which the fleet or association must transmit any record it possesses
of any trip taken or dispatched on the same or the previous day, within
60 minutes after any inspector or law enforcement officer requests the
record.
*
*
*
:G
F:\l.AWlBILLS\1607 Technical Corrections\8i113.Doc
 PDF to HTML - Convert PDF files to HTML files
BILL
No. 7-16
190
191
192
193
194
195
196
197
198
199
200
201
202
203
204
205
206
207
208
209
210
211
212
213
214
215
216
55-3. Definitions.
*
Person
means:
*
*
[(a)]
ill
to the extent allowed by law, any agency or instrument of the
federal government, the state, any county, municipality, or other
political subdivision of the state, or a unit of any of them;
[(b)]
ill
an individual, receiver, trustee, guardian, executor, administrator,
fiduciary, or representative ofany kind;
[(c)]
ill
any partnership, firm, common ownership community or other
homeowners' association, public or private corporation, or [a] an
affiliate or subsidiary ofany ofthem; or
[(d)]
ffi
any other entity.
Sec. 2. Articles I (Sections 52-1, 52-2, 52-3, 52-4, 52-5, 52-6, 52-7, 52-8,
52-9, 52-10, 52-11, 52-12, 52-13, 52-14, 52-15, 52-16, 52-16A, 52-16B, 52-17,
52-18, 52-19, 52-20, 52-21, 52-22, 52-23, and 52 24), II (Sections 52-25, 52-26,
52-27, and 52-28), III (Sections 52-29, 52-30, 52-31, 52-32, 52-33, 52-34, 52-35,
52-36, 52-37, and 52-38), IV (Sections 52-39, 52-40, 52-41, 52-42, 52-43, 52-44,
52-45, 52-46, 52-47, 52-48, 52-49, 52-50, and 52-51), V (Sections 52-52, 52-53,
52-54, 52-55, 52-56, 52-57, 52-58, and 52-59), VI (Sections 52-60, 52-61, 52-62,
52-63, 52-64, and 52-65), VII (Sections 52-66, 52-67, 52-68, 52-69, 52-70, and
52-71), VIII (Sections 52-72, 52-73, 52-74, 52-75, and 52-76), IX (Sections 52­
77,52-78,52-79,52-80,52-81,52-82, and 52-83), and X (Sections 52-84, 52-85,
52-86, 52-87, 52-88, 52-89, 52-90, 52-91,52-92, 52-93, 52-94, 52-95, 52-96, 52­
97, 52-98, 52-99, 52-100, 52-101, 52-102, 52-103, 52-104, 52-105, 52-106, 52­
107, and 52-108) are amended, renumbered, renamed, and added as follows:
Article I. [In] General.
52-1. Date of finality generally.
F:\l.AW\BILLS\1607 Technical Corrections\8iJ13.00c
 PDF to HTML - Convert PDF files to HTML files
BILL No.
7-16
217
218
219
220
221
222
223
224
225
226
227
228
229
230
231
232
233
234
235
236
237
238
239
240
241
242
243
244
*
*
*
52-2. Date of finality for tax purposes; when taxes due and taxable; date when
taxes overdue; penalty for late payment of taxes; when improvements
assessable.
*
[52-3. Reserved.]
[52-4) 52-3.
Annual levy.
*
*
*
*
*
*
*
*
*
*
*
[52-4A] 52-4. Authorization to issue an estimated personal property tax bill.
*
*
52-5. Abatement of small amounts of tax due.
52-6. Tax anticipation certificates-Authority of council to issue; purpose; sale.
*
*
*
*
*
52-7. Tax anticipation certificates for county property taxes.
52-8. Certification of payment of taxes; fees; liability for errors, etc.
*
*
In
addition, the director of finance shall charge and collect a fee which shall
be established by the county executive by written regulation adopted under method
(3) of section 2A-15 ofthls Code for each certification of payment or nonpayment
of any farmland transfer tax due under [section 52-21] Section 52-31.
All
such certifications shall certify the taxes that are paid or unpaid
according to the records of the county but neither the director of finance nor any
official authorized by him to make such certificate shall be personally liable for
any error
in
such certificate unless the error be caused by his willful, capricious or
fraudulent act.
In
the event of the failure to list on such certificate unpaid taxes for
the period covered by such certificate, or the failure to list properly payment or
F:\l..AWBILLS\1607 Technical Corrections\BiII3.Doc
 PDF to HTML - Convert PDF files to HTML files
BILL
No.
7-16
245
246
247
248
249
250
251
252
253
254
255
256
257
258
259
260
261
262
263
264
265
266
267
268
269
270
271
272
nonpayment of the farmland transfer tax due under [section 52-21] Section 52-31,
the liability of the county on such certificate shall be limited to the amount of such
unpaid taxes, interest and penalties.
52-9. Listing and assessment of personal property.
*
*
personal property taxes.
*
*
*
*
[52-9A] 52-10. Assessment of certain machinery and equipment.
[52-10] 52-11. Manufacturing machinery and farm implements exempt from
*
*
52-13. Special mass transit facilities tax.
*
*
*
*
52-12. Special revenue tax on trailer coach parks.
*
*
*
*
*
52-14. Fuel-energy tax.
*
52-15. Telephone tax.
*
*
*
*
*
*
52-16. Room rental and transient tax.
*
52-16A. Admissions and amusement tax.
*
*
*
*
52-16B. Recordation Tax.
*
[52-16C. Reserved.]
52-17. Additional taxing powers; prohibited taxes.
*
52-18. Appeal tax court.
*
*
F:\l.AW\BILLS\1607 Technical Corrections\BilI3.00c
 PDF to HTML - Convert PDF files to HTML files
BILL No. 7-16
273
274
275
276
277
278
279
280
281
282
283
284
285
286
287
288
289
290
291
292
293
294
295
296
297
298
299
300
*
property tax deferral.
*
*
[52-18B] 52-19. Moderate-income multifamily rental housing facility real
*
rezonings.
*
*
[52-18C] 52-20. Residential real property tax deferral-Government-initiated
*
[52-18D] 52-21. Excise tax, property lien.
*
*
*
*
*
*
*
(h)
[52-18F] 52-22. Residential real property tax referral-General.
*
Limits on Deferrals.
The accumulation of deferred taxes and accrued
interest must not exceed [50 percent] 50% of the full cash value of the
property, as determined by the Supervisor of Assessments, or a lesser
amount elected by the taxpayer and specified in the agreement
required under subsection
(1).
When the maximum amounts have been
reached, those amounts may continue to be deferred until any of the
events specified in subsection (k) occur.
An
owner who receives a tax
deferral under this Section must not also receive a
tax
deferral under
Section [52-18C] 52-20.
*
*
*
[52-18G] 52-23. Property tax refund-Disabled veterans and blind persons.
*
*
*
*
*
[52-18M] 52-24. Payments in lieu
of taxes
for certain housing developments.
*
Article [IV] II. Tax Sales.
[52-36] 52-25. Sale of property for taxes generally.
F:\l.AW\BILLS\1607 Technical Corrections\BiJl3.Doc
 PDF to HTML - Convert PDF files to HTML files
BILL
No. 7-16
301
302
303
304
305
306
307
308
309
310
311
*
indebtedness, etc.
*
*
[52-37] 52-26. Purchase of property by county; issuance of certificates of
*
*
devisees or heirs of purchaser.
*
*
*
*
[52-38] 52-27. Sale
of properties
purchased by county at public auction.
[52-39] 52-28. Describing owners as heirs of a named person; conveyance to
*
[52-19] 52-29. Definitions.
*
*
Article [II] III. Real Property Transfer Tax.
312
313
*
(a)
*
*
Consideration:
Such term shall include everything of value included
314
315
316
317
318
319
320
321
322
323
in the actual price paid or to be paid to a transferor or to a third party
on behalf of a transferor for the property transferred, including, but
not limited to, cash, bonds, stock, documents evidencing monetary
value, choses in action, property either real or personal, payment by
way of fees, labor or services, instruments of credit, notes, deeds of
trust, mortgages, assumption of liability for debt incurred by another
and cancellation of a debt. Consideration shall be presumed to be not
less than the total full cash value of the property based on the most
recent notice of assessment. For the purposes of the farmland transfer
tax contained in [section 52-21(d)] Section 52-31(d), consideration for
the transfer of land previously assessed as farmland shall be presumed
to be not less than the total full cash value as computed by the
supervisor of assessments at the request of the director of finance, as
if the land were not assessed as farmland. These presumptions may be
324
325
326
327
F:\LAW\8ILLS\1607 Technical Corrections\BiIl3.00c
 PDF to HTML - Convert PDF files to HTML files
BILL
No. 7-16
328
329
330
331
332
333
334
335
336
337
338
339
340
341
342
343
344
345
346
347
348
349
350
351
352
353
rebutted by clear and convincing evidence. The director may make a
final determination of consideration pursuant to [section 52-25]
Section 52-36 of the Code.
(b)
Transfer:
The acts ofthe parties, or act or operation of law, by which:
(I)
The title to property or a leasehold interest in property is
conveyed from a person, firm, corporation, legal entity, or government agency to
another; or
(2)
Real property subject to [section 52-21] Section 52-31 is
transferred to a government agency on the assessment records and removed from
the tax rolls under the laws of eminent domain.
*
[52-20] 52-30. Authority to levy tax.
*
*
*
*
*
*
*
*
[52-21]
52~31.
*
*
*
Levied; amount.
(e)
"Rezoned to a more intensive use" does not include:
(1)
A zoning from a residential zone to a[,] residential floating zone
if the approved floating zone plan, including any amendments
to the plan, does not increase the total number of permitted
dwelling units and does not permit commercial or industrial
uses, but the transfer must be subject to any tax otherwise due
under this subsection if at any time an amendment to the
floating zone plan increases the total number of permitted
dwelling units or permits commercial or industrial uses;
*
*
*
F:\LAW\BILLS\1607 Technical Corrections\BiIl3.00c
 PDF to HTML - Convert PDF files to HTML files
BILL
No.
7-16
354
355
356
357
358
359
360
361
362
363
364
365
366
367
368
369
370
371
372
373
374
375
376
377
378
379
380
(g)
On cooperative housing, [four (4) percent] 4% of the value of the
consideration for the initial transfer of stock or other evidence of
membership in a cooperative housing corporation or similar entity
where such stock corresponds to a residential unit which is being
converted from rental status to a system of cooperative housing
corporation ownership under which title to a multi-unit residential
facility is held by a corporation, the shareholders or members of
which, by virtue of such ownership or membership, are entitled to
enter into an occupancy agreement for a particular residential unit.
*
(6)
*
*
The tax levied by this subsection shall be paid prior to the
actual transfer of the stock or other evidence of membership.
The tax shall be paid to the county at the office of the director
of finance and shall be evidenced by the affixing of an official
stamp upon the stock certificate, membership certificate or
other instrument of conveyance, showing the amount of the tax
paid. At the time of payment, the person paying such tax shall
present to the director, in a form prescribed by the director, a
signed statement setting forth the actual and true value of the
consideration for the transfer. The person paying the tax shall
be given a receipt for such payment. This paragraph shall be
applicable to this subsection only and shall supersede any of the
provisions of [section 52-22] Section 52-32, to the extent they
are inconsistent.
*
payment.
*
*
[52-22] 52-32. When payable; evidence of payment on conveyance; receipt for
F:IlAWlBILLS\1607 Technical Corrections\BiII3.00c
 PDF to HTML - Convert PDF files to HTML files
BILL
No. 7-16
381
382
383
384
385
386
387
388
*
stamped.
*
*
[52-23.] 52-33. Conveyances not to be accepted for recordation unless
*
*
*
*
*
[52-24] 52-34. Certain transfers exempt from tax.
*
(a)
(1)
A transfer of any interest in property is not subject to tax if the
property is transferred to:
389
390
391
392
393
394
395
396
397
*
(2)
*
*
However, an exemption must not be granted to a transferor
under Section [52-2I(d)] 52-3I(d) unless the transferor is a
nonprofit hospital
or nonprofit religious
or charitable
organization, association or corporation, or a municipal, County
or State government or an instrumentality, agency or political
subdivision thereof.
*
[52-24A] 52-35. Deferred payment.
*
*
*
*
*
*
*
*
*
398
399
400
401
402
403
*
[52-25] 52-36. Consideration or valuation understated.
*
*
*
52-40. Reserved.]
[52-26] 52-37. Refund of tax when transfer not effected.
[52-27] 52-38. Penalty for violation of article.
404
405
406
407
408
*
[Article V. Reserved.
Article [VU] IV. Development Impact Tax for Transportation Improvements.
[52-47] 52-39. Definitions.
F:\l.AW\BILLS\1607 Technical Corrections\BiII3.Doc
 PDF to HTML - Convert PDF files to HTML files
BILL
No.
7-16
409
410
411
*
*
*
Impact tax district
means a planning policy area or combination of planning
policy areas described under Section [52-49(c)] 52-41(c).
Impact tax district transportation
program means the transportation
412
413
improvement program described under Section [52-58] 52-50.
Impact transportation improvement
means an improvement listed in Section
414
415
416
417
418
419
420
421
422
423
424
425
426
427
428
[52-58] 52-50.
*
*
*
*
(b)
*
*
*
*
[52-48] 52-40. Findings; purpose and intent.
[52-49] 52-41. Imposition and applicability of development impact taxes.
An applicant for a quilding permit must pay a development impact tax
in the amount and manner provided in this Article, unless a credit in
the full amount of the applicable tax applies under Section [52-55]
52-47 or an appeal bond is posted under Section [52-56] 52-48.
*
*
(c)
*
*
*
*
[52-50] 52-42. Collection of development impact taxes.
The Department of Permitting Services must not issue a building
429
430
431
432
433
434
435
436
permit for development that is not exempt from the development
impact tax unless:
(1)
(2)
the applicant has paid the applicable development impact tax;
the applicant is entitled to a credit under Section [52-55] 52-47
in the amount of the applicable development impact tax; or
(3)
an appeal has been taken and a bond or other surety posted
under Section [52-56] 52-48.
*
*
*
F:\l..AW\BILLS\1607 Technical Corrections\BiIl3.00c
 PDF to HTML - Convert PDF files to HTML files
BILL
No. 7-16
437
438
439
440
441
442
443
444
445
446
447
448
449
450
451
452
453
454
455
456
457
458
459
460
461
462
463
(f)
If any person fails to pay the tax due under Section [52-51] 52-43, that
person is liable for:
*
*
*
U)
Section [52-18D] 52-21 applies to this tax. The lien imposed under
this Article has the same priority and may be enforced in the same
manner as a lien imposed in case of nonpayment of County real
property taxes.
*
*
*
The rate of the tax or Payment due is the rate in effect when the tax or
Payment is paid. A permittee may appeal the imposition or calculation of
the tax or Payment under Section [52-56] 52-48. If the Department of
Permitting Services or a municipality revokes or suspends a building permit
or issues a stop-work order solely because the permittee did not pay any tax
or Payment due under this Article, the permittee or any other party must not
appeal the permit revocation or suspension or the stop work order issuance,
or any modification of either, under Chapter 8.
If
the appealing party posts a
bond or other sufficient surety satisfactory to the County Attorney as
provided in Section [52-56] 52-48, the Department or municipality must
reissue or reinstate the building permit or revoke the stop-work order.
[52-51] 52-43. Calculation of development impact tax.
(a)
The Department of Permitting Services must calculate the amount of
the applicable development impact
tax
due for each building permit
by:
(1)
determining the applicable impact tax district and whether the
permit is for development that is exempt from the tax under
Section [52-49(f)] 52-41(f);
*
*
*
F:\lAW\BILLS\1607 Technical Corrections\8i113.Doc
 PDF to HTML - Convert PDF files to HTML files
BILL
No.
7-16
464
465
466
467
468
469
470
471
(3)
detennining the applicable tax under Section [52-57] 52-49;
and
*
(c)
*
*
If the type of proposed development cannot be categorized under the
definitions of nonresidential and residential in Section [52-47] 52-39,
the Department must use the rate assigned to the type of development
which generates the most similar traffic impact characteristics.
*
[52-52] 52-44. Annual report.
*
*
*
*
472
473
474
475
476
477
478
479
480
481
482
483
484
485
486
487
488
489
490
*
(b)
a list of each building exempted from the tax during the previous
calendar year under Section [52-49(g)] 52-41(g) or taxed at a rate of
$0 under Section [52-57] 52-49, and the tax that otherwise would have
been paid for that building; and
*
funds.
*
*
[52-53] 52-45. Restrictions on use and accounting of development impact tax
(a)
The funds collected by the development impact tax must be used
solely to fund County or municipal transportation improvements of
the types listed in Section [52-58] 52-50 located anywhere in the
County, except as provided in subsections (c) and (h).
In
appropriating funds collected by the development impact tax, the
Council should, to the extent feasible, designate funds to be used for
transportation improvements in the policy area from which the funds
were collected or an adjacent policy area.
*
(d)
*
*
The Department of Finance must maintain and keep adequate
F:\l.AWlBILLS\1607 Technical Corrections\Bili 3.Doc
 PDF to HTML - Convert PDF files to HTML files
Bill
No. 7-16
491
492
493
494
495
496
497
498
499
500
financial records for each account that must:
*
(3)
*
*
Ensure that the disbursement of funds from each account is
used exclusively for the financing of the transportation
improvements listed in Section [52-58] 52-50.
*
[52-54] 52-46. Refunds.
*
*
(a)
Any person who has paid a development impact
tax
may apply for a
refund of the impact tax if:
(1 )
the County has not appropriated the funds for impact
transportation improvements of the types listed in Section
[52-58] 52-50, or otherwise formally designated a specific
improvement of a type listed in Section [52-58] 52-50 to
receive funds, by the end of the sixth fiscal year after the tax is
collected;
501
502
503
504
505
506
507
*
(d)
*
*
The Director of Permitting Services must investigate each claim and
hold a hearing if the petitioner requests a hearing. Within 3 months
after receiving a petition for refund of the impact tax, the Director of
Permitting Services must provide the petitioner, in writing, with a
decision on the impact tax refund request. The decision must include
the reasons for the decision, including, as appropriate, a determination
of whether impact tax funds collected from the petitioner, calculated
on a first-in-first-out basis, have been appropriated or otherwise
formally designated for impact transportation improvements of the
types listed in Section [52-58] 52-50 within 6 fiscal years. If a refund
of the impact
tax
is due the petitioner, the Director of Permitting
508
509
510
511
512
513
514
515
516
517
F:ILAWlBlllS\1607 Technical Corrections\BiII 3.Doc
 PDF to HTML - Convert PDF files to HTML files
BILL
No. 7-16
518
519
520
521
522
523
524
525
526
527
528
529
530
531
532
533
534
535
536
537
538
539
540
541
542
543
544
545
Services must notify the Department of Finance and, if the property is
located in Gaithersburg or Rockville, the fmance director of that city.
*
[52-55] 52-47. Credits.
*
*
*
*
*
(b)
A property owner must receive a credit for constructing or
contributing to an improvement of the type listed in Section [52-58]
52-50 if the improvement reduces traffic demand or provides
additional transportation capacity. However, the Department must not
certify a credit for any improvement in the right-of-way of a State
road, except a transit or trip reduction program that operates on or
relieves traffic on a State road or an improvement to a State road that
is included in a memorandum of understanding between the County
and either Rockville or Gaithersburg.
*
[52-56] 52-48. Appeals.
*
*
*
*
*
*
*
*
*
*
[52-57] 52-49. Tax rates.
*
[52-58] 52-50. Use of impact tax funds.
*
*
[52-87] 52-52. Definitions.
[52-59] 52-51. Transportation Mitigation Payment.
*
Article [XII] V. Development Impact Tax for Public School Improvements.
In
this Article all terms defined in Section [52-47] 52-39 have the same
meanings, and the following terms have the following meanings:
*
*
*
F:\LAW\8ILLS\1607 Technical Corrections\BiII3.Doc
 PDF to HTML - Convert PDF files to HTML files
BILL
No.
7-16
546
547
548
549
550
[52-88] 52-53. Findings; purpose and intent.
*
(a)
*
*
[52-89] 52-54. Imposition and applicability of tax.
An applicant for a building pennit for a residential development must
pay a development impact tax for public school improvements in the
amount and manner provided in this Article before a building permit
is issued for any residential development in the County unless:
551
552
553
554
(1)
a credit for the entire tax owed is allowed under Section [52-93]
52-58; or
555
556
557
558
(2)
(b)
an appeal bond is posted under Section [52-56] 52-47.
Except as expressly provided in this Article, this tax must be levied,
collected, and administered in the same way as the tax imposed under
Article [VII] IV. All provisions of Article [VII] IV apply to this tax
unless the application of that Article would be clearly inconsistent
with any provision of this Article. This tax is in addition to the tax
imposed under Article [VII] IV, and any tax paid under this Article
must not be credited against any tax due under Article [VII] IV.
559
560
561
562
563
564
(e)
*
*
*
If the type of proposed development cannot be categorized under the
residential defmitions in Section [52-47] 52-39 and [52-87] 52-52, the
Department must use the rate assigned to the type of residential
development which generates the most similar school enrollment
characteristics.
565
566
567
568
569
570
571
572
[52-90] 52-55. Tax rates.
*
(d)
*
*
Any non-exempt dwelling unit located in a development where at
least 30% of the dwelling units are exempt from this tax under Section
F:\lA\l\l\BILLS\1607 Technical Corredions\BiIl3.Doc
 PDF to HTML - Convert PDF files to HTML files
Bill
No. 7-16
573
574
575
576
577
578
579
580
581
582
583
584
585
586
587
588
589
590
591
592
593
594
595
596
597
598
599
[52-89(c)(I)-(4)] 52-54(c)(1)-(4) must pay the tax at 50% of the
applicable rate in subsection (a).
*
[52-91] 52-56. Accounting; use of funds.
*
*
*
*
*
[52-92] 52-57. Refunds.
(a)
Except as provided in this Section, Section [52-54] 52-46 applies to
any petition for a refund of taxes paid under this Article. Subsections
[52-54(a)(l)] 52-46(a)(I) and (d) do not apply to taxes paid under this
Article.
(b)
Any person who has paid a tax under this Article may apply for a
refund of the tax if the County has not appropriated the funds for
public school improvements of the types listed in Section [52-91 (d)]
52-56(d) by the end of the sixth fiscal year after the tax is collected.
(c)
The Director of Permitting Services must investigate each claim and
hold a hearing at the request of the petitioner. Within 3 months after
receiving a petition for refund, the Director must provide the
petitioner, in writing, with a decision on the refund request.
The
Director must specify the reasons for the decision, including, if a
refund is claimed under subsection (b), a determination of whether
funds collected from the petitioner, calculated on a first-in-first-out
basis, have been appropriated or otherwise formally designated for
public school improvements of the types listed in Section [52-91(d)]
52-56(d) within 6 fiscal years.
[52-93] 52-58. Credits.
(a)
Section [52-55] 52-47 does not apply to the tax under this Article. A
property owner must receive a credit for constructing or contributing
F:\l.AW\BlllS\1607
Technical Corrections\BiII 3.Doc
 PDF to HTML - Convert PDF files to HTML files
BILL
No. 7-16
600
601
602
603
604
605
606
607
608
609
610
611
to an improvement of the type listed in Section [52-91(d)] 52-56(d),
including costs of site preparation. A credit must not be allowed for
the cost of any land dedicated for school use, including any land on
which the property owner constructs a school.
*
(c)
MCPS must:
*
*
*
*
*
(3)
determine whether the improvement is a public school
improvement of the type listed in Section [52-91(d)] 52-56(d),
*
(e)
(1)
*
*
A property owner must receive a credit for constructing or
contributing to the cost of building a new single family
residence that meets Level I Accessibility Standards, as defined
in Section [52-18U(a)] 52-107(a).
612
613
614
615
616
617
618
619
620
621
622
623
624
625
626
627
*
(3)
*
*
Application for the credit and administration of the credit be in
accordance with Subsections [52-18U(e)] 52-108(e) and (t).
*
[52-94] 52-59. School Facilities Payment.
*
*
*
*
*
52-60. Payment
Article [VIII] VI. Expedited Development Approval Excise Tax.
*
52-61. Rates.
*
*
*
*
*
*
*
52-62. Exemptions.
*
52-63. Credits.
0
F:\lAWlBILLS\1607 Technical Corrections\8i113.00c
 PDF to HTML - Convert PDF files to HTML files
BILL
No. 7-16
628
629
630
631
632
633
634
635
636
637
638
639
640
641
642
643
644
645
646
647
648
649
650
651
652
653
654
655
Any person who pays an expedited development approval tax under Section
52-60 may reduce that tax by:
(a)
any amount the person paid under Article
[VII]
IV (development
impact tax) for any building that is the subject of this tax; and
*
52-64. Payments.
*
*
*
*
*
[52-64A] 52-65. Collection and administration; interest and penalties;
violation; lien; annual report; use of funds.
(a)
The provisions of Section [52-50] 52-42, except subsection (c), apply
to the payment and collection of the expedited development approval
excise
tax
as if it were the development impact
tax.
*
[52-81] 52-66. Definitions.
*
*
Article [XI] VII. Tobacco Tax.
*
[52-82] 52-67. Imposition
of tax.
*
*
*
*
*
*
*
*
[52-84] 52-69. Enforcement.
[52-83] 52-68. Tobacco Tax - Exemption.
*
[52-85] 52-70. Overdue tax - interest.
*
*
If the vendor does not pay the tax when due under Section [52-76(e)]
52-67(e), the vendor must pay to the Director, in addition to the tax due, interest at
the rate of one percent for each month or fraction of a month that the tax is
overdue.
[52-86] 52-71. Penalties.
F:\l.AW\B1LLS\1607 Technical Corrections\BiII 3.Doc
 PDF to HTML - Convert PDF files to HTML files
BILL
No. 7-16
656
657
658
659
660
661
662
663
664
665
666
667
668
669
670
671
672
673
674
675
676
677
678
679
680
681
682
(a)
If a vendor does not pay the tobacco tax when due under Section
[52-76(e)] 52-67(e), the vendor is subject to a Class C civil penalty for
each taxable tobacco product for which a tax has not been paid.
*
(d)
Article.
*
*
Section [52-18D] 52-21 applies to the tobacco tax imposed under this
Article [XIII] VIII. Excise Tax on Electronic Cigarettes.
[52-95] 52-72. Definitions.
*
[52-96] 52-73. Tax levied; rate.
*
*
*
*
*
[52-97] 52-74. Remittance.
(a)
The tax levied under Section [52-96] 52-73 is due and payable for
each month on the last day of the next month.
*
(c)
*
*
If any dealer transports or causes to be transported into the County an
electronic cigarette product, that dealer is liable for the payment of the
tax imposed under Section [52-96] 52-73 unless that dealer obtains
from the supplier of the electronic cigarette product a written
certification, in a form approved by the Director, that the supplier is
liable for and is paying the
tax.
[52-98] 52-75. Cessation of business.
*
(
a)
*
*
[52-99] 52-76. Collection; interest and penalties; violation.
If any person does not pay the Director the tax due under Section
[52-96] 52-73, that person is liable for:
*
*
*
F:\LAW\BILLS\1607 Technical Corrections\BiI13.00c
 PDF to HTML - Convert PDF files to HTML files
BILL
No. 7-16
683
684
685
686
687
688
689
690
691
692
693
694
695
696
697
698
699
700
701
702
703
704
705
706
707
708
709
(C)
Every person liable for any tax under Section [52-96] 52-73 must
preserve for 3 years suitable records necessary to determine the
amount of the tax. The Director may inspect and audit the records at
any reasonable time.
(d)
Any failure to pay the tax when due under Section [52-97] 52-74, and
any violation of this Section [52-97] 52-74 or this Section, is a Class
A violation. Each violation is a separate offense. A conviction under
this subsection does not relieve any person from paying the tax.
(e)
Section [52-18D] 52-21 applies to this tax.
[52-100. Reserved.]
Article [XIV] IX. Carryout Bag Tax.
[52-101] 52-77. Definitions
*
[52-102] 52-78. Tax imposed.
*
*
*
*
(b)
*
Each retail establishment that provides a carryout bag to a customer
must collect the amount of the tax imposed under subsection (a) when
the customer makes any payment for goods in person, through the
Internet, by telephone, by facsimile, or by any other means. The retail
establishment must hold the taxes required to be collected under this
Section in trust for the County until remitted as required under Section
[52-103] 52-79.
*
[52-103] 52-79. Remittance.
(a)
*
*
Except as provided
in
subsection (b), on or before the 25th of each
month, each retail establishment must remit the full amount of the tax
collected for all carryout bags provided to a customer during the
F:\lAW\BILLS\1607 Technical Corrections\BiII3.00c
 PDF to HTML - Convert PDF files to HTML files
BILL No. 7-16
710
711
712
713
714
715
716
717
718
719
720
721
722
previous month, less the amount retained under Section [52-102(c)]
52-78(c).
(b)
A retail establishment is only required to remit the taxes to the
Director when the cumulative taxes collected under [section
52-102(a)] Section 52-78(a) since the previous remittance, if any,
exceeds $100.
*
[52-104] 52-80. Interest and penalties.
(
a)
*
*
If a retail establishment does not remit to the Director any tax owed
under Section [52-103] 52-79 when due, the retail establishment is
liable for:
*
[52-105] 52-81. Prohibited conduct.
*
*
*
*
*
*
*
n3
724
725
726
727
728
729
730
731
732
733
734
735
736
737
*
[52-106] 52-82. Regulations.
*
[52-107] 52-83. Enforcement.
*
*
Article X. Property Tax Credits.
[52-11] 52-84. Real property tax credits for permanently and totally disabled
homeowners.
*
*
*
[52-28. Definitions.]
.ill}
Definitions.
*
*
*
[52-11A] 52-85. Homeowners property tax credit.
*
*
[52-11B] 52-86. Credit to offset certain income tax revenues.
*
*
*
[Article III] 52-87. Scenic Easement Tax Credit.
*
F:\LAWlBILLS\1607 Technical Corrections\8i11 3.Doc
 PDF to HTML - Convert PDF files to HTML files
BILL
No. 7-16
738
739
740
741
742
743
744
745
746
747
748
749
750
751
752
753
754
755
756
[52-29. Tax credit generally.]
(hl
Tax credit generally.
[52-30. Basic requirements.]
[(a)]
ill
[(b)]
ill
*
*
*
W
Basic requirements.
To qualify for a tax credit,
*
*
*
the following basic requirements must be met:
ill
[(d)]
ill
[(e)]
ill
[(c)]
[(0]
@
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
[52-31. Standards and categories of credits.]
@
Standards and categories
gf
credits.
[(a)]
*
ill
[1.]
*
*
[2.]@
*
[a.]
ill
*
[b.]
(ill
*
[(b)]
ill
*
[1.]
®
*
[2.]
Qll
®
*
*
*
*
*
*
*
*
*
757
758
759
760
761
762
763
764
[a.]
ill
*
[b.]
(ii)
*
*
~
[52-32. Determination and duration of tax credit.]
duration
gf
tax credit.
[(a)]
Determination and
ill
[(b)]
ill
*
*
*
*
*
*
*
*
[( c)] meets the basic requirements, together with the standards of one
of the categories in [Section 52-31] paragraph
@.
F:\l.AW\BILLS\1607 Technical Corrections\BiII 3.00c
 PDF to HTML - Convert PDF files to HTML files
BILL
No. 7-16
765
766
767
768
769
770
771
772
773
774
775
776
777
778
779
780
781
782
783
784
785
786
787
788
789
790
791
*
and condemnation.
*
*
[52-33. Valuation, assessment and condemnation.]
ill
Valuation. assessment,
*
*
*
[52-34. Application for tax credit.]
(glApplicationfOr tax credit.
ill
The owner of such real property or his duly authorized agent
[shall] must on or before [sixty (60)] 60 days [prior to] before
the annual date of finality or semi-annual date of finality,
whichever may be applicable, file with the [county council]
County Council a claim for such tax credit in such form as may
be required by the [council] Council. [Such]
Any
application
[shall] must include a description of the property· on which the
scenic easement is to be granted and [shall] must be signed by
all owners, holders of encumbrances.,. and other parties in
interest. The [county council shall then] County Council must
determine whether the property conforms to and meets the basic
requirements and standards of one of the categories provided in
. [section 52-31] paragraph
@.
If it does, the applicant [shall]
must then submit a scenic easement deed and a certificate of
title prepared by a member of the bar of the court of appeals of
Maryland showing the effect of such easement [upon] on the
land described therein. [Such]
Any
easement [shall] must not be
preceded by any prior interest to secure a debt or otherwise
which would affect the priority of [such] the easement.
ill
If deemed necessary by the [council] Council, a survey by a
registered land surveyor or professional engineer may be
required[; if].=. If required, [such] the survey [shall] must show
the land described, the location of the improvements thereon,
F:\LAWSILLS\1607 Technical Corrections\BiII3.Doc
 PDF to HTML - Convert PDF files to HTML files
BILL
No.
7-16
792
793
794
795
796
797
798
799
800
801
802
803
804
805
806
807
808
809
810
the area of land subject to the easement,t and a site location
sketch showing its relation to the geographical features which
relate to its scenic and open space value. The expense of this
survey and the title certificate may be assumed by the grantee
or the [county council] County Council in its discretion, if a
request is made therefor in the original application. The [county
council shall then] County Council must either accept the
scenic easement and grant the tax credit or reject the application
and deny· the credit. If the [council] Council accepts the
easement, the tax credit [shall become] becomes effective upon
recordation of the deed in the land records of the [county]
County. The [county council shall] County Council must issue
an appropriate notice to be delivered by the landowner to the
[director of finance] Director of Finance.
[52-35. Interpretation.]
(hl
Interpretation.
*
*
*
[Article VI] 52-88. Historic Preservation Tax Credit.
[52-41. Tax credit generally.]
ill
Tax credit generally.
*
*
*
[52-42. Qualifications for tax credit.]
(Q)
Qualificationsfor tax credit.
[(a)]
ill
[(1)]
811
®
812
813
[(2)]
an
[(A)]
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
F:ILAWlBILLS\1607 Technical Corrections\BiI13.Doc
ill
*
*
*
*
814
815
816
817
818
[(B)]
(ill
[(3)]
(Q
[(4)]
@
[(b)]
ill
[(1)]
*
*
®
0
 PDF to HTML - Convert PDF files to HTML files
BILL No. 7-16
819
[(2)]
lID
*
*
*
[(b)]
ill
*
*
*
[52-44. Application for tax credit; appeals.] @
Application for tax credit;
appeals.
[(a)]
ill
[(1)] fA}
*
*
*
*
*
*
[(2)]
829
830
831
832
833
834
835
836
837
lID
An
application must include receipts and an oath or
affirmation by the taxpayer that the receipts are for
qualified expenses under [section
52-42]
paragraph
(hl.
[(3)]
(Q
[(4)]@
*
*
*
*
*
*
[(5)]
®
The County Director of Finance may reqUlre
additional information and documentation from the
taxpayer, and may reject all or part of the claimed
expenses for lack of adequate documentation or if the
claimed expenses do not qualify under [section
52-42]
paragraph
(hl.
The Director must notify the taxpayer of
the Director's decision on the application.
838
839
840
841
842
843
844
845
ill
*
*
[52-45. Penalties.]
W
Penalties.
[(a)]
ill
*
*
[(b)]
ill
*
*
[52-46. Regulations.]
ill
Regulations.
*
[(b)]
*
*
*
*
*
F:\lAW\BILLS\1607 Technical Conedions\BiII3.Doc
 PDF to HTML - Convert PDF files to HTML files
BILL
No. 7-16
846
847
848
849
850
[Article IX] 52-89. Conservation Land Tax Credit.
[52-65. Definitions.]
ill}
Definitions.
[(a)]
[(b)]
*
*
*
*
*
>I<
*
*
*
F:\l.AW\BILLS\1607 Technical Correclions\8iIl3.Doc
 PDF to HTML - Convert PDF files to HTML files
BILL
No. 7-16
873
874
875
876
877
878
879
880
881
882
883
884
885
886
887
888
889
890
891
892
893
894
895
896
897
898
899
[(a)]
ill
[(b)]
ill
ill
[(d)]
ill
[(e)]
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
[Article X] 52-90. New Jobs Tax Credit and Enhanced New Jobs Tax Credit.
[52-69. Tax credits.]
U!1
Tax credits.
*
*
*
*
*
[52-70. Definitions.]
(hl
Definitions.
*
[(a)]
[(b)]
[(e)]
[(d)]
[52-71. Eligibility for tax credit.]
&J.
Eligibility/or tax credit.
[(a)]
ill
[(1)]
®
1(2)]
ill}
[(b)]
ill
[(1)]
®
[(2)]
ill}
[(e)]
ill
[(1)]
®
[(2)]
ill}
[(3)]
(Q
[(4)]
!ill
[(5)]
[(d)]
ill
lID
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
[52-72. Amount of tax credit; pass-through to lessees.]
@
Amount
gf
tax credit;
pass-through to lessees.
G
F:\l..AV\ABILLS\1607 Technical Corrections\BiII 3.00c
 PDF to HTML - Convert PDF files to HTML files
BILL
No. 7-16
900
901
902
903
904
905
906
907
908
909
910
911
912
913
914
915
916
917
918
[(a)]
ill
[(1)]
®
[(2)]
ill)
[(3)]
(Q
[(b)]
ill
[(1)]
®
[(2)]
ill)
[(e)]
ill
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
F:\l.AW\BILLS\1607 Technical Corrections\BiII3.00c
[52-73. Recapture of tax credit.]
WRecapture gftax credit.
[(a)]
ill
ill
[(e)]
ill
[(b)]
[(a)]
ill
[52-74. Administration of tax credit.]
ill
Administration gftax credit.
ill
[(e)]
ill
[(b)]
[(1)]
®
[(2)]
ill)
[(3)]
(Q
919
920
921
922
923
924
925
926
ill
[(e)]
ill
[(d)]
[Article XI] 52-91. Browntields Property Tax Credit.
[52-75. Definitions.]
Uti
Definitions.
[(a))
[(b)]
[(e)]
[(d)]
*
*
*
*
*
0
 PDF to HTML - Convert PDF files to HTML files
BILL
No. 7-16
927
928
929
930
931
932
933
934
935
936
937
938
939
940
941
942
943
944
945
946
947
948
949
950
951
952
953
[(e)]
[(f)]
[(g)]
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
*
[(h)]
[(i)]
(0)]
[52-76. Participation.]
(Q)
Participation.
[52-77. Property Tax Credits.]
{£)
Property tax credits.
ill
[(b)]
ill
[(a)]
[(1)]
*
®
[(2)]
(ID
*
*
*
*
*
*
*
*
*
*
*
[52-78. Applica.bility.] @
Applicability.
The tax credits in [Section 52-77]
paragraph
{£)
apply for:
ill
[(b)]
ill
[(a)]
*
*
*
*
*
*
[52-79. Contribution to Fund.]
[52-80. Termination of Credit.]
W
Contribution to Fund
ill
Termination
Q[
credit.
*
*
*
*
*
*
*
*
*
*
*
*
ill
[(b)]
ill
[(a)]
[52-IIC] 52-92. Property tax credit - senior citizens of limited income.
(a)
The Director of Finance must allow a tax credit each year against the
general County tax and all special service area taxes imposed on any
real property that is owned by, and is the principal residence of, an
individual who:
(1)
(2)
is at least 65 years old; and
qualifies to receive either the state Homeowners' Property Tax
F:\lAW\BILLs\1607 Technical Corrections\8i113.Doc
 PDF to HTML - Convert PDF files to HTML files
BILL
No.
7-16
954
955
956
957
958
959
960
961
962
963
964
965
966
967
968
969
970
971
972
973
974
975
976
977
978
979
980
981
Credit or the County supplement to the Homeowners' Property
Tax Credit under Section [52-11A] 52-85, or both.
(b)
For each taxable year, the credit under this Section equals 50% of the
total state and County credit awarded for that tax year under state law
and Section [52-11A] 52-85.
*
*
*
*
*
*
*
[52-18A] 52-93. Tax credit for certain nonprofit organizations.
*
*
*
*
*
*
[52-18E] 52-94. Day care property tax credit.
[52-18H] 52-95. Personal property tax-Research and development exemption.
*
*
*
*
*
*
*
*
surviving spouse of law enforcement
[52-181] 52-96. Property tax credit-Leased property-Religious organizations.
[52-18J] 52-97. Property tax credit for Audubon Naturalist Society
[52-18K] 52-98. Property tax credit - fire sprinkler systems.
*
*
[52-18N] 52-100. Property tax credit -
officer or rescue worker.
[52-18L] 52-99. Property tax credits - arts and entertainment district.
*
*
*
[52-18P] 52-102. Property tax credit -
*
*
*
*
*
*
[52-180] 52-101. Home computer telecommuting incentive.
nonprofit swim clubs.
*
[52-18Q] 52-103. Property tax credit - energy and environmental design.
G
F,\lAW\BILLS\l607T"""",", C",,,c',,".'BUDoc
 PDF to HTML - Convert PDF files to HTML files
BILL
No.
7~16
982
983
984
985
986
987
988
989
990
991
992
993
994
995
996
997
998
999
1000
1001
1002
1003
1004
1005
1006
1007
1008
'"
'"
'"
'"
'"
'"
'"
[52-18R] 52-104. Property tax credit ­ renewable energy.
[52-18S[ 52-105. Property tax credit ­ publicly sponsored business incubator.
'"
'"
standards.
'"
'"
level I and level II accessibility
[52-18T] 52-106. Property tax credit ­ accessibility features.
'"
[52-18U] 52-107. Property tax credit -
'"
(c)
follows:
(1)
'"
'"
Amount ofCredit.
The
tax
credit permitted by this Section must be as
For features meeting Level I Accessibility Standards, certified
costs of up to $3,000 less any credit received against the
Development Impact Tax for School Improvements under
Section [52-93] 52-58 for those features and less any funds or
assistance received for the accessibility feature.
(2)
For features meeting Level II Accessibility Standards, certified
costs of up to $10,000 less any credit received against the
Development Impact Tax for School Improvements under
Section [52-93] 52-58 for those features and less any funds or
assistance received for the accessibility feature.
'"
'"
'"
'"
'"
[52-18T] 52-108. Burtonsville Enterprise Zone Property.
'"
tenants.
[52-18W] 52-109. Property tax credit - reduced rent for elderly or disabled
1009
'"
'"
'"
F:\lAWlBILLS\1607 Technical Corrections\BiIl3.Doc
 PDF to HTML - Convert PDF files to HTML files
BILL
No. 7-16
1010
1011
1012
1013
1014
1015
1016
1017
1018
1019
1020
1021
1022
Sec. 3.
Section 3 of Chapter 37 of the 2015 Laws of Montgomery
County is amended as follows:
Section 3. Reporting.
When a development proposes at least [25 percent]
25% affordable dwelling units under Section [52-49(c)5] 52-41(g)(5) and Section
[52-89(c)5] 52-54(c)(5), the Department of Housing and Community Affairs must
report to the Council the location of the development, the total number of units in
the development, and the number of affordable units within 30 days from the date
of the agreement to build MPDUs. If a development with [25 percent] 25%of
affordable dwelling
units
does not obtain an agreement to build MPDUs with the
Department of Housing and Community Affairs, then the Department of
Permitting Services must report to the Council the use of any impact tax exemption
under [52-49(c)5] 52-41(g)(5) and Section [52-89(c)5] 52-54(c)(5) within 30 days
from the date the exemption is granted.
Approved:
1023
1024
Nancy Floreen, President, County Council
Date
1025
1026
Approved:
Isiah Leggett, County Executive
Date
1027
1028
This is a correct copy ofCouncil action.
Linda M. Lauer, Clerk of the Council
Date
F:\LAW\BILLS\1607 Technical Corrections\BiIl3.00c
 PDF to HTML - Convert PDF files to HTML files
LEGISLATIVE REQUEST REPORT
Bill 7-16
Technical Corrections
DESCRIPTION:
PROBLEM:
Makes technical, typographical, grammatical, and other non­
substantive corrections to County law.
Codifying several new laws revealed several technical and other non­
substantive errors that could confuse a person trying to follow or
enforce County law.
To correct technical and other non-substantive errors in the County
Code.
Council legal staff and County Attorney's Office.
To be requested.
To be requested.
Not applicable.
Not applicable.
Amanda Mihill, Council Staff (240) 777-7815
Tammy Seymour, Office ofthe County Attorney (240) 777-6789
The applicability of other provisions in municipalities follows the
applicability of the underlying provision of the County Code.
Not applicable.
GOALS AND
OBJECTIVES:
COORDINATION:
FISCAL IMPACT:
ECONOMIC
IMPACT:
EVALUATION:
EXPERIENCE
ELSEWHERE:
SOURCE OF
INFORMATION:
APPLICATION
WITHIN
MUNICIPALITIES:
PENALTIES:
F:\LAW\BILLS\1607 Technical Corrections\LRR.Docx
®