Wicomico County, MD
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2023-07-06
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Division 3 The Code
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Part II, General Legislation
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Chapter 203 Taxation
- Division 1 The County Charter
- Ch C County Charter
- Division 2 Municipal Charters
- Ch DC Delmar Charter
- Ch FC Fruitland Charter
- Ch HC Hebron Charter
- Ch MC Mardela Springs Charter
- Ch PC Pittsville Charter
- Ch SC Salisbury Charter
- Ch SHC Sharptown Charter
- Ch WC Willards Charter
- Division 3 The Code
- Part I, Administrative Legislation
- Ch 1 General Provisions
- Ch 5 Aviation
- Ch 7 Board of Appeals
- Ch 9 Bridges
- Ch 13 County Internal Auditor
- Ch 14 (Reserved)
- Ch 15 Emergency Management
- Ch 18 Compensation and Allowance Commission
- Ch 19 Contracts and Purchasing
- Ch 20 Correction, Department of
- Ch 22 County Property
- Ch 27 Deeds
- Ch 29 Finance
- Ch 30 Clean Energy Loan Program
- Ch 31 Election Districts
- Ch 33 Elections
- Ch 36 Environment, Commission on
- Ch 37 Ethics Law
- Ch 39 Fire and Ambulance Companies and Rescue Squads
- Ch 41 Fire Protection
- Ch 44 Housing Authority
- Ch 46 Law Enforcement Review Board
- Ch 47 Library System
- Ch 56 (Reserved)
- Ch 59 Personnel Rules
- Ch 62 Planning and Zoning Commission
- Ch 64 Planning Organization, Areawide
- Ch 66 (Reserved)
- Ch 68 Pocomoke River
- Ch 70 Recreation, Parks and Tourism
- Ch 72 Register of Wills
- Ch 74 (Reserved)
- Ch 77 Roads and Improvements
- Ch 80 (Reserved)
- Ch 83 Seal
- Ch 86 Sheriff
- Ch 87 Special Benefit Districts
- Ch 88 Substance Abuse Policy
- Ch 90 Tax Exemptions
- Ch 94 (Reserved)
- Ch 97 Urban Service Districts
- Part II, General Legislation
- Ch 104 Agricultural Land Preservation
- Ch 105 Alarms
- Ch 106 (Reserved)
- Ch 110 Assemblies, Mass Public
- Ch 117 Building Construction
- Ch 119 Cable Television Franchise
- Ch 125 Critical Area Resource Protection
- Ch 126 Forest Conservation
- Ch 130 (Reserved)
- Ch 133 Animal Control
- Ch 135 Drugs and Tobacco Products
- Ch 138 Electrical Standards
- Ch 140 Erosion and Sediment Control
- Ch 141 Fees
- Ch 144 Fire Prevention
- Ch 146 Fires
- Ch 148 Flood Hazard Areas
- Ch 149 Floodplain Management
- Ch 151 Fortune-Telling
- Ch 153 Foxes
- Ch 156 Garbage, Rubbish and Refuse
- Ch 158 Hazardous Materials
- Ch 160 Housing Standards
- Ch 169 Mobile Home Parks
- Ch 170 Motels and Places of Amusements
- Ch 174 Nuisances
- Ch 179 Parks, Recreational Facilities and Areas
- Ch 180 Peddlers
- Ch 183 Plumbing
- Ch 186 Right to Farm
- Ch 190 (Reserved)
- Ch 195 (Reserved)
- Ch 196 Stormwater Management
- Ch 197 Streets and Addressing System
- Ch 200 Subdivision of Land
- Ch 203 Taxation
- Ch 203 Art I Tax on Recorded Instruments
- § 203-1 Tax imposed.
- § 203-1.1 Tax collected.
- § 203-2 Effective date.
- Ch 203 Art II Taxes; Interest, Discount and Penalty
- § 203-3 Interest.
- § 203-4 Discount rate.
- § 203-5 (Reserved)
- Ch 203 Art III Manufacturers Exemption
- § 203-6 Exemption granted.
- § 203-7 When effective.
- Ch 203 Art IV Admissions and Amusement Tax
- § 203-8 Tax levied; amount.
- § 203-9 Exemptions.
- § 203-10 Notification of Comptroller.
- § 203-11 (Reserved)
- § 203-12 (Reserved)
- Ch 203 Art V County Income Tax
- § 203-13 Rate of tax.
- § 203-14 When effective.
- Ch 203 Art VI Foreign Imports Tax Exemption
- § 203-15 Legislative intent.
- § 203-16 Exemption granted.
- § 203-17 Repealer.
- § 203-18 Effective date.
- Ch 203 Art VII Public Accommodations Tax
- § 203-19 Tax levied.
- § 203-20 Collection of tax and security.
- § 203-20.1 Reports and payments.
- § 203-20.2 Failure to collect, report or pay tax.
- § 203-20.3 Personal liability, penalty and liens.
- Ch 203 Art VIII Commercial Inventory Exemption
- § 203-21 Percentage of assessed value changed.
- Ch 203 Art IX Development Impact Fees
- § 203-22 Authority to impose and collect fees.
- Ch 203 Art X Transfer Tax
- § 203-23 Authority to impose tax; applicability.
- Ch 203 Art XI Civic Center
- § 203-24 Imposition and rate of user fee.
- § 203-25 Dedication.
- Ch 205 Taxicabs
- Ch 211 Trailer Camps
- Ch 213 Transient Merchants
- Ch 216 Trespass
- Ch 218 Vagrants
- Ch 221 Violations and Penalties
- Ch 225 Zoning
- Appendix
- Ch A228 Acts Appearing as Footnotes in 1965 Code
- Ch A229 Acts Not Elsewhere Referred to
- Ch A230 Comparative Table of Sections
- Ch A231 Derivation Table
- Ch A232 Disposition Lists
- Ch A233 Rules of Legislative Procedure
[HISTORY: Adopted by the County Council of
Wicomico County as indicated in article histories. Amendments noted
where applicable.]
GENERAL REFERENCES
Tax exemptions — See Ch. 90.
STATUTORY REFERENCES
Recordation taxes — See Tax-Property
Article of the Annotated Code of Maryland, Title 12.
When taxes are payable — See
Tax-Property Article of the Annotated Code of Maryland, Titles 10
and 14.
Admission and amusements tax — See
Tax-General Article of the Annotated Code of Maryland, Title 4.
County income tax — See Tax-General
Article of the Annotated Code of Maryland, §§ 10-103
and 10-106.
