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ROBERT L. EHRLICH, JR., Governor Ch. 131
[(ii) A tax is imposed on beer sold or delivered in Garrett County in
addition to the tax imposed by the State under subsection (a) of this section.]
(2) The Comptroller may not impose the tax under subsection (b) of this
section on a person who has distillery plants in this and another state.
5-105.
(a) Except as provided in subsection [(e)] (D) of this section, the alcoholic
beverage tax rate for distilled spirits is:
(1) $1.50 for each gallon or 39.63 cents for each liter; and
(2) if distilled spirits contain a percentage of alcohol greater than 100
proof, an additional tax, for each 1 proof over 100 proof, of 1.5 cents for each gallon or
0.3963 cents for each liter.
(b) Except as provided in subsection [(e)] (D) of this section, the alcoholic
beverage tax rate for wine is 40 cents for each gallon or 10.57 cents for each liter.
(c) Except as provided in subsection [(e)] (D) of this section, the alcoholic
beverage tax rate on beer is 9 cents for each gallon or 2.3778 cents for each liter.
[(d) The Garrett County beer tax rate is, in addition to the rate under
subsection (c) of this section:
(1) 2 cents for a beer container of 12 ounces or less or 0.3549 liters or
less;
(2) 3 cents for a beer container of more than 12 ounces or 0.3549 liters
but not more than 23 ounces or 0.6802 liters;
(3) 4 cents for a beer container of more than 23 ounces or 0.6802 liters
but not more than 31 ounces or 0.9168 liters;
(4) 6 cents for a beer container of more than 31 ounces or 0.9168 liters
but not more than 40 ounces or 1.183 liters; and
(5) 7 cents for a gallon or fraction of a gallon for a beer container of more
than 40 ounces or 1.183 liters.]
[(e)] (D) The tax imposed under § 5-102(b) of this subtitle shall equal the
amount that the discriminating jurisdiction charges a Maryland licensee or permit
holder.
[5-304.
(a) A person who sells or delivers beer into Garrett County shall pay the
Garrett County beer tax authorized under § 5-102(c)(1)(ii) of this title:
(1) to the county liquor control board before the person sells or delivers
the beer for consumption in the county; and
(2) by a method other than by tax stamps and in the manner that the
county liquor control board requires.
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