3684

LAWS OF MARYLAND

Ch. 672

FOR the purpose of requiring certain new businesses in
Garrett County to make advance payment towards the
personal property tax; requiring the governing body of
Garrett County to determine the amount to be paid;
clarifying language; and generally relating to the
advance payment of personal property taxes in Garrett
County.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 49C

Annotated Code of Maryland

(1980 Replacement Volume and 1981 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
read(s) as follows:

Article 81 - Revenue and Taxes

49C.

(A)   [In] THIS SECTION APPLIES TO THE FOLLOWING
COUNTIES:

(1)  GARRETT.; AND

(2)  Washington. [County only, businesses that
commence]

(B)   IF A BUSINESS BEGINS doing business in the county
after the date of finality for any particular year and [that
do] DOES not own real property in the county, THE BUSINESS,
TO ENSURE PAYMENT OF THE PERSONAL PROPERTY TAX, shall pay
[a fee in an amount to be determined by the governing body
of Washington County] to the local tax collector A FEE IN
THE AMOUNT THAT THE GOVERNING BODY OF THE COUNTY DETERMINES.

(C)  The [amount of the] fee [(]paid by [a particular
business) shall be applied to the subsequent] THE TAXPAYER
IS A CREDIT TOWARD THE county personal property tax
[liability] of [that business] THE TAXPAYER.

(D) [If the amount so paid is less than] WHEN the
PERSONAL PROPERTY tax [as] OF THE TAXPAYER IS finally
determined, the taxpayer, AS APPROPRIATE:

(1)   [shall be billed for the difference,] SHALL
PAY THE REMAINING PERSONAL PROPERTY TAX DUE; OR

(2)   [and if the amount so paid is greater than
the tax as finally determined, the taxpayer shall be
entitled to] MAY CLAIM a refund of the [difference]
EXCESSIVE TAX PAID.