834

LAWS OF MARYLAND

Ch. 46

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
(as enacted by Chapter 109 of the Acts of the General
Assembly of 1980) be repealed, amended, or enacted to read
as follows:

Article 2B - Alcoholic Beverages

63.

(1) (1) In Garrett County one half of such license fee
shall be paid by the clerk of the Circuit Court to the mayor
and council of the incorporated town in which such licensed
premises may be located.

(2)  Exclusive of the $800 annual license fee
which shall be distributed as provided for in paragraph (1)
of this subsection, the amount collected from special Class
D licenses as the 10% surcharge on the gross purchase price
of all liquor and wine purchased by a licensee as required
under § 21(f-2) of this article shall be collected by the
clerk of the [Circuit Court and distributed to the] Garrett
County liquor control board. [The clerk shall collect this
surcharge on a quarterly basis no later than 15 days after:
September 30, December 31, March 31, and the designated date
for renewal of this license; and the clerk is responsible
for keeping all records regarding the administration and
collection of this surcharge.]

(3)  THE CLERK SHALL DETERMINE THE AMOUNT OF
SURCHARGE DUE AND OWING TO THE BOARD BY EACH LICENSEE ON
SEPTEMBER 30, DECEMBER 31, MARCH 31, AND THE DESIGNATED DATE
FOR THE RENEWAL OF THIS LICENSE.

(4)  AFTER THE DETERMINATION OF THE SURCHARGE,
THE CLERK SHALL GIVE THE LICENSEE WRITTEN NOTICE BY
REGISTERED MAIL (RETURN RECEIPT REQUESTED). THE NOTICE
SHALL TAKE EFFECT IMMEDIATELY UPON ITS DELIVERY TO THE
LICENSEE AND SHALL INCLUDE:

(I)  THE AMOUNT OF SURCHARGE DUE AND OWING;

(II)  THAT THE SURCHARGE IS PAYABLE NO
LATER THAN 15 DAYS AFTER THE EFFECTIVE DATE OF THE NOTICE;
AND

(III)  THE PENALTY FOR FAILURE TO PAY ON
TIME.

(5)  FAILURE TO PAY THE SURCHARGE WITHIN THE TIME
PERIOD SPECIFIED IN THE NOTICE SHALL RESULT IN AN ADDITIONAL
SURCHARGE OF 12 PERCENT ON THE GROSS PURCHASE PRICE OF ALL
LIQUOR AND WINE PURCHASED BY A PENALTY OF 12 PERCENT ON THE
AMOUNT DUE FROM THE LICENSEE FOR THAT QUARTER.