[HISTORY: Adopted by the Board of Supervisors of Carroll
County as indicated in article histories. Amendments noted where applicable.]
221a Utility Consumers Tax Ord
Table of Contents
Table of Contents
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 5 Absentee Precinct, Central
- Ch 8 Authorities
- Ch 12 Board of Supervisors
- Ch 16 Boards, Committees and Commissions
- Ch 23 Court Fees
- Ch 29 Election Districts and Precincts
- Ch 33 Emergency Operations
- Ch 39 Fire Departments
- Ch 56 Procurements
- Part II: General Legislation
- Ch 67 Adult Businesses
- Ch 72 Airport Zoning
- Ch 77 Alcoholic Beverages
- Ch 83 Animals
- Ch 95 Building Construction
- Ch 107 Drugs and Drug Products
- Ch 115 Entertainment Festivals
- Ch 120 Erosion and Sediment Control
- Ch 126 Flood Hazard Reduction
- Ch 130 Fortune Tellers
- Ch 146 Litter Control
- Ch 152 Manufactured Home Parks
- Ch 158 Motor Vehicles
- Ch 163 Multiflora Rose Control
- Ch 170 Natural Gas
- Ch 182 Rental Property
- Ch 190 Sewers
- Ch 201 Solid Waste
- Ch 210 Street Naming and Numbering
- Ch 216 Subdivision of Land
- Ch 221 Taxation
- Ch 221 Art I Retail Sales Tax
- § 221-1 Levy of tax.
- § 221-2 Administration and collection.
- Ch 221 Art II Use Tax
- § 221-3 Imposition of tax.
- Ch 221 Art III Household Goods and Personal Effects Exemption
- § 221-4 Enumeration of exemptions.
- Ch 221 Art IV Bank Franchise Tax
- § 221-5 Definitions.
- § 221-6 Imposition of tax.
- § 221-7 Filing of return; payment of tax.
- § 221-8 Violations and penalties.
- Ch 221 Art V (Reserved)
- § 221-9 through § 221-12. (Reserved)
- Ch 221 Art VI Transient Occupancy Tax
- § 221-13 Title.
- § 221-14 Statutory authority.
- § 221-15 Definitions.
- § 221-16 Imposition of tax.
- § 221-17 Collection; reports.
- § 221-18 Enforcement; violations and penalties.
- § 221-19 Records.
- Ch 221 Art VII E-911 Tax
- § 221-20 Imposition of tax.
- § 221-21 Collection.
- § 221-22 Records.
- § 221-23 Exemptions.
- § 221-24 Violations and penalties.
- § 221-25 Applicability.
- § 221-26 Effective date.
- § 221-27 Administrative body.
- Ch 221 Art VIII Food and Beverage Tax
- § 221-28 Definitions.
- § 221-29 Levy of tax.
- § 221-30 Payment and collection of tax.
- § 221-31 Taxes held in trust by seller.
- § 221-32 Registration of sellers; reports.
- § 221-33 Compensation of sellers for collection of tax.
- § 221-34 Penalty and interest.
- § 221-35 Failure to comply.
- § 221-36 Records.
- § 221-37 Duty of person going out of business.
- § 221-38 Advertising payment or absorption of tax prohibited.
- § 221-39 Tips and service charges.
- § 221-40 Exemptions.
- § 221-41 Enforcement.
- § 221-42 Violations and penalties.
- § 221-43 Regulations.
- Ch 221 Art IX Assessment for Agricultural, Horticultural and Forest Use Land
- § 221-44 Application for classification and assessment.
- § 221-45 Application review.
- § 221-46 Land book entries; tax to be extended from use value.
- § 221-47 Delinquent taxes.
- § 221-48 Rollback tax.
- § 221-49 Misstatements of fact in application.
- § 221-50 Applicability of state law.
- § 221-51 Effective date.
- Ch 221 Art X Recordation Tax
- § 221-52 Title.
- § 221-53 Applicability.
- § 221-54 Imposition of tax.
- § 221-55 Certified copies of article on file.
- Ch 221 Art XI Utility Consumers Tax
- § 221-56 Title; statutory authority; applicability; purpose.
- § 221-57 Word usage.
- § 221-58 Definitions.
- § 221-59 Imposition of tax.
- § 221-60 Collection.
- § 221-61 Records.
- § 221-62 Exemptions.
- § 221-63 Violations and penalties.
- § 221-64 Certified copies of article on file.
- § 221-65 Repealer.
- Ch 221 Art XII Tax Relief for Qualifying Vehicles
- § 221-66 Purpose; definitions; conflicting provisions.
- § 221-67 Method of computing and reflecting tax relief.
- § 221-68 Allocation of relief.
- § 221-69 Transitional provisions.
- Ch 221 Art XIII Motor Vehicle License Tax
- § 221-70 Definitions.
- § 221-71 License fee.
- § 221-72 Persons moving into County.
- § 221-73 License fee year; due date; assessment.
- § 221-74 Amount of license fee.
- § 221-75 Payment of personal property tax.
- § 221-76 Exemptions.
- § 221-77 Violations and penalties.
- Ch 221 Art XIV Personal Property Tax Relief
- § 221-78 Amount of relief.
- Ch 221 Art XV Tax Exemption for Elderly and Disabled
- § 221-79 Exemption authorized; administration.
- § 221-80 Financial eligibility.
- § 221-81 Disability eligibility.
- § 221-82 Disabled veteran exemption.
- § 221-83 Affidavit of applicant.
- § 221-84 Amount of exemption.
- § 221-85 Exemption procedure.
- § 221-86 False claims.
- Ch 221 Art XVI Collection of Delinquent Taxes
- § 221-87 Lists of delinquent taxes.
- § 221-88 Lists to be published.
- § 221-89 Collection of delinquent real estate taxes.
- § 221-90 Collection assistance.
- Ch 221 Art XVII Probate Tax
- § 221-91 Imposition of tax; fee for recordation or filing of affidavit.
- § 221-92 Rate.
- Ch 235 Water
- Appendix
- Ch A243 Bylaws
- Ch A248 Board of Supervisors Rules of Procedure
- Derivation Table
- Ch DT Derivation Table
- Disposition List
- Ch DL Disposition List
