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Ch. 204
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2006 LAWS OF MARYLAND
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2. causes the roads or intersection within 1 centerline mile in
any direction of any new street connecting the subdivision to be lower than a level of
service D; or
3. causes the intersections outside of the urban and town
growth areas to be lower than a level of service C.
(f) (1) The building excise tax does not apply to construction intended to be
actively used for farm or agricultural use so long as the construction continues to be
actively used for farm or agricultural use.
(2) (I) EXCEPT AS PROVIDED IN SUBPARAGRAPH (II) OF THIS
PARAGRAPH, THE BUILDING EXCISE TAX DOES NOT APPLY TO THE FIRST 50,000
SQUARE FEET OF NONRESIDENTIAL ADDITION CONSTRUCTION.
(II) THE EXEMPTION UNDER SUBPARAGRAPH (I) OF THIS
PARAGRAPH MAY NOT APPLY MORE THAN ONCE TO THE SAME BUILDING IN ANY
5-YEAR PERIOD.
(2) (3) The County Commissioners may provide for additional
exemptions to the building excise tax, INCLUDING INDIVIDUAL EXEMPTIONS FOR
SPECIFIC CONSTRUCTION PROJECTS ON REQUEST.
(i) (1) On or before December 31 of each year, the County Commissioners
shall:
(i) report to the members of the Washington County legislative
delegation:
1. the amount of revenues by school district that the County
Commissioners received from nonresidential building types, single-family residential
units, and multifamily residential units, and the number and type of units that
generated these revenues; [and]
2. a detailed accounting of how the revenues were
distributed among the acceptable uses specified in subsection (c) of this section and
the specific projects for which the revenues were used; and
3. THE TOTAL NUMBER OF REQUESTS FOR INDIVIDUAL
EXEMPTIONS FROM THE BUILDING EXCISE TAX UNDER SUBSECTION (F)(2) OF THIS
SECTION, THE NUMBER OF EXEMPTION REQUESTS DENIED, AND FOR EACH PROJECT
FOR WHICH AN INDIVIDUAL EXEMPTION IS GRANTED, THE NAME OF THE OWNER OR
DEVELOPER OF THE PROJECT AND THE NAME, ADDRESS, AND DESCRIPTION OF THE
PROJECT; AND
(ii) submit to members of the Washington County legislative
delegation:
1. the report prepared by each municipal corporation under
subsection (h) of this section; and
2. a report on the status of the building excise tax credit
provided under subsection (f) of this section.
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