Title 20. TAXES, CHARGES, AND FEES  


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.