Charles County, MD
 
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Board of County Commissioners as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Bond sales — See Ch. 8.
County Commissioners — See Ch. 27.
Department of Fiscal and Administrative Services — See Ch. 48.
Fire companies and rescue squads — See Ch. 54.
Roads and bridges — See Ch. 104.
Self-liquidating projects — See Ch. 119.
Trailers and trailer parks — See Ch. 130.
Article I Recordation Tax

§ 281-1 Tax rate established.

Article II Local Income Tax

§ 281-2 Tax rate established.

Article III Manufacturer's Tax Exemption

§ 281-3 Tax exemption restricted.

§ 281-4 Statutory authority.

Article IV Admissions and Amusement Tax

§ 281-5 Tax rate established.

§ 281-6 Definitions.

§ 281-7 Additional tax levy.

§ 281-8 Authority designated for tax collection and subsequent payment.

Article V Late Payment of Taxes

§ 281-9 Penalty imposed.

Article VI Hotel Rental Tax

§ 281-10 Definitions.

§ 281-11 Tax levied.

§ 281-12 Identification and collection; tax held in trust.

§ 281-13 Filing of returns.

§ 281-14 Adoption of regulations.

§ 281-15 Failure to pay tax; lien.

§ 281-16 Exemptions.

Article VII Homestead Property Tax

§ 281-17 Credit percentage established.

Article VIII Real Property Tax

§ 281-18 Tax imposed: January through March.

§ 281-19 Taxable three-month period; rate.

§ 281-20 Tax imposed: July through September.

§ 281-21 Taxable nine-month period; rate.

§ 281-22 Credit for surviving spouse of law enforcement, corrections, fire, rescue and emergency medical service personnel.

§ 281-23 Homeowners tax credit.

§ 281-24 Tax credit for qualified expenses for the restoration or rehabilitation of historic properties.

§ 281-25 Property tax credit for Habitat for Humanity properties.

§ 281-26 Conservation easement.

§ 281-27 New or expanding business.

Article IX Recordation Tax Credits

§ 281-28 Relocating, new or expanding business.

Article X Real Property Transfer Tax

§ 281-29 Definitions.

§ 281-30 Imposition of tax.

§ 281-31 Rate.

§ 281-32 Evidence of consideration.

§ 281-33 Calculation of tax.

§ 281-34 Exemptions.

§ 281-35 Payment.

§ 281-36 Distribution of revenue.

§ 281-37 Limitations imposed by state law.