[HISTORY: Adopted by the Town Council of
the Town of Elkton as indicated in article histories. Amendments noted
where applicable.]
Article I Property Taxes
§ 148-1 Fixing of tax rate and assessment; valuation of property.
§ 148-2 Tax tickets; bills for taxes.
§ 148-3 When taxes due and payable; penalty.
§ 148-4 Interest.
§ 148-5 Lists of uncollectible taxes and delinquents.
§ 148-6 Submission of delinquent lists to governing body; publication of lists.
§ 148-7 Refusal to file return; false statements. [Addd 12-18-2000]
§ 148-8 Violations and penalties.
Article II Utility Services Tax
§ 148-9 Definitions.
§ 148-10 Imposition of tax.
§ 148-11 Collection of tax.
§ 148-12 Required records.
§ 148-13 Exemptions.
§ 148-14 Local exchange telephone service.
§ 148-15 Violations and penalties.
Article III Business, Professional and Occupational License Tax
§ 148-16 Overriding conflicting ordinances.
§ 148-17 Definitions.
§ 148-18 License requirement.
§ 148-19 Situs of gross receipts.
§ 148-20 Exclusions and deductions from gross receipts.
§ 148-21 Rates of license taxes.
§ 148-22 Pawnbrokers.
§ 148-23 Auctioneers.
§ 148-24 Carnivals, shows, circuses, menageries, etc.
§ 148-25 Photographers.
§ 148-26 Vendors selling door-to-door.
§ 148-27 Peddlers.
§ 148-28 Coin-operated machines or devices.
§ 148-29 Heat, light and power companies.
§ 148-30 Violations and penalties.
Article IV Motor Vehicle License Tax
§ 148-31 License fee assessed; vehicles required to be licensed; situs.
§ 148-32 Exemptions.
§ 148-33 How license obtained; schedule of license taxes.
§ 148-34 Period for which license tax imposed; when tax due.
§ 148-35 Payment of personal property tax.
§ 148-36 Agreement with the Department of Motor Vehicles concerning unpaid vehicle license fees.
§ 148-37 Administrative fees and interest.
§ 148-38 Violations and penalties.
Article V Meals Tax
§ 148-39 Definitions.
§ 148-40 Levy and rate.
§ 148-41 Exceptions.
§ 148-42 Collection.
§ 148-43 Reports and records.
§ 148-44 Interest and penalties.
§ 148-45 Determination of tax due by Town Treasurer.
§ 148-46 Report due upon disposal of business.
§ 148-47 Powers and duties of Town Treasurer.
§ 148-48 Violations and penalties.
Article VI Lodging Tax
§ 148-49 Definitions.
§ 148-50 Levy and rate.
§ 148-51 Exceptions.
§ 148-52 Collection.
§ 148-53 Reports.
§ 148-54 Interest and penalties.
§ 148-55 Determination of tax due by Treasurer.
§ 148-56 Report due upon disposal of business.
§ 148-57 Powers and duties of Town Treasurer.
§ 148-58 Advertising payment or absorption of tax.
§ 148-59 Preservation of records.
§ 148-60 Violations and penalties.
Article VII Use of Public Ways by Certificated Providers of Telecommunications Services
§ 148-61 Fee imposed.
Article VIII Cigarette Tax
§ 148-62 Cigarette tax imposed.
§ 148-63 Definitions.
§ 148-64 Levy and rate.
§ 148-65 Methods of payment.
§ 148-66 Sale of stamps.
§ 148-67 Duties of dealers.
§ 148-68 Duties of sellers.
§ 148-69 Monthly reports and recordkeeping.
§ 148-70 Assessment of unpaid taxes.
§ 148-71 Display of stamps; seizure.
§ 148-72 Notices and hearings.
§ 148-73 Refund for unused or damaged stamps.
§ 148-74 Inspection of records and delegation of certain duties.
§ 148-75 Violations and penalties.
§ 148-76 Specific violations enumerated.
Article IX Real Estate Tax Exemption for Elderly and Disabled Persons and Disabled Veterans