SubTitle 1. REAL PROPERTY TAX; ADMINISTRATION, CREDITS, AND ENFORCEMENT |
Part I. ADMINISTRATION |
Part II. STATEWIDE TAX CREDITS |
Part III. STATE-AUTHORIZED HOWARD COUNTY TAX CREDITS |
Part IV. REAL PROPERTY TAX EXEMPTIONS |
Part V. ENFORCEMENT |
Part VI. PUBLIC SCHOOL FACILITIES SURCHARGE |
SubTitle 2. PERSONAL PROPERTY TAX |
§ 20.200. Personal property tax in general; mandatory exemptions. |
§ 20.201. Discount for prompt payment. |
§ 20.202. Taxes in arrears. |
§ 20.203. Penalty and interest for taxes in arrears. |
§ 20.204. Special payment of estimated tax. |
§ 20.205. Personal property tax; exemption for research and development property. |
§ 20.206. Abatement of taxes due by Howard County. |
§ 20.207. Personal property tax; exemption for personal property of business located in a historic district. |
SubTitle 3. TRANSFER TAX |
§ 20.300. Imposition of tax. |
§ 20.301. Rate of tax. |
§ 20.302. Application to certain leases. |
§ 20.303. Evidence of payment of tax. |
§ 20.304. Duties of Clerk of Court. |
§ 20.305. Penalty. |
SubTitle 4. ROOM RENTAL TAX |
§ 20.400. State enabling law. |
§ 20.401. Establishment of room rental tax; rate of tax set by County Council. |
§ 20.402. Definitions. |
§ 20.403. Requirement to pay room rental tax. |
§ 20.404. Tax collection by hotel; hotel required to post security. |
§ 20.405. Remittance of room rental taxes to County. |
§ 20.406. Recordkeeping. |
§ 20.407. Enforcement. |
SubTitle 5. BUILDING EXCISE TAX |
§ 20.500. Authority. |
§ 20.501. Establishment of tax. |
§ 20.502. Definitions. |
§ 20.503. Schedule of rates for tax. |
§ 20.504. Amount of tax. |
§ 20.505. Payment of tax. |
§ 20.506. Development road improvement fund. |
§ 20.507. Annual reports. |
SubTitle 6. UTILITY CHARGES AND ASSESSMENTS |
§ 20.600. Definitions. |
§ 20.601. Utility charges and assessments; purpose. |
§ 20.602. Requirement to pay utility charges and assessments; liens. |
§ 20.603. Regulations. |
§ 20.604. Appeals. |
§ 20.605. Utility service charges. |
§ 20.606. Sewer use surcharge. |
§ 20.607. Measurement of sewer system usage. |
§ 20.608. Utility connection charges. |
§ 20.609. Private fire protection systems, charges. |
§ 20.610. Annual front-foot benefit assessment charges. |
§ 20.611. In-aid-of-construction charge. |
§ 20.612. Middle Patuxent Drainage Area supplemental in-aid-of-construction charge. |
§ 20.613. Ad valorem charge. |
§ 20.614. Middle Patuxent Drainage Area supplemental ad valorem charge. |
§ 20.615. Penalties. |
§ 20.616. Charges for property outside of the metropolitan district connected to public water or sewer by Health Officer order. |
§ 20.617. Repayment of outstanding connection charges, in-aid-of-construction charges and supplemental in-aid-of-construction charges. |
SubTitle 7. WATER/SEWER CONNECTION FINANCING PROGRAM |
§ 20.700. Water/sewer connection financing program established; purpose; applicability. |
§ 20.701. Eligibility. |
§ 20.702. Costs which may be financed. |
§ 20.703. Application form. |
§ 20.704. Administration. |
§ 20.705. Financing; terms. |
§ 20.706. Transitional provisions. |
SubTitle 8. SHARED SEWAGE DISPOSAL FACILITIES CHARGES AND ASSESSMENTS |
§ 20.800. Purpose. |
§ 20.801. Definitions. |
§ 20.802. Operation, maintenance, repair, and replacement fee. |
§ 20.803. Billing; interest; collection of fees. |
§ 20.804. Advances from the general fund. |
SubTitle 9. REFUSE COLLECTION CHARGE |
§ 20.900. Definitions. |
§ 20.901. Refuse collection charge. |
§ 20.902. Billing and collection. |
§ 20.903. Collection of excess refuse. |
§ 20.904. Refuse collection charge assistance program. |
SubTitle 10. STREETLIGHT DISTRICT CHARGES |
§ 20.1000. Purpose. |
§ 20.1001. Charge computation. |
SubTitle 11. WATERSHED PROTECTION AND RESTORATION |
§ 20.1100. Purpose; applicability. |
§ 20.1101. Definitions. |
§ 20.1102. Watershed protection and restoration fund. |
§ 20.1103. Watershed protection and restoration fee. |
§ 20.1104. Schedule of rates; regulations. |
§ 20.1105. Credits. |
§ 20.1106. Reimbursements. |
§ 20.1107. Billing; method of collection; interest and penalties. |
§ 20.1108. Adjustment of the watershed protection and restoration fee. |
§ 20.1109. Watershed Protection and Restoration Fee Assistance Program. |
§ 20.1110. Appeals. |
§ 20.1111. Report. |
§ 20.1112. Severability. |
SubTitle 12. CLEAN ENERGY LOAN PROGRAM |
§ 20.1200. Definitions. |
§ 20.1201. Program established; administration. |
§ 20.1202. Scope and eligibility. |
§ 20.1203. Qualifying improvements and costs. |
§ 20.1204. Real property tax surcharge. |
§ 20.1205. Financing. |