96
LAWS OF MARYLAND
Ch. 8
(2) SUBJECT TO SUBSECTION (B) OF THIS SECTION, 50% OF
THE AMOUNT TO THE COUNTY IN WHICH THE PRINCIPAL OFFICE OF THE
CORPORATION IS LOCATED.
(B) DIVISION BETWEEN COUNTY AND MUNICIPAL CORPORATION.
IF THE PRINCIPAL OFFICE IS LOCATED IN A MUNICIPAL
CORPORATION, THE COUNTY SHARE SHALL BE DIVIDED EQUALLY BETWEEN
THE COUNTY WHERE THE MUNICIPAL CORPORATION IS LOCATED AND THE
MUNICIPAL CORPORATION.
(C) PREREQUISITES TO PAYMENT TO MUNICIPAL CORPORATION.
A PAYMENT MAY NOT BE MADE UNDER SUBSECTION (B) OF THIS
SECTION TO A MUNICIPAL CORPORATION UNLESS:
(1) IT HAS IMPOSED, IN ITS CURRENT FISCAL YEAR, TAX
SUFFICIENT TO COLLECT A MINIMUM PER CAPITA REVENUE OF $1, BASED
ON ITS POPULATION AS DETERMINED BY THE MOST RECENT FEDERAL CENSUS
OR OFFICIAL LOCAL CENSUS; AND
(2) IT HAS CERTIFIED A COPY OF ITS TAX IMPOSITION TO
THE COMPTROLLER.
(D) DISPOSITION OF MONEY NOT PAID TO MUNICIPAL CORPORATION.
THE DEPARTMENT SHALL PAY INTO THE GENERAL FUND OF THE STATE
ANY MONEY THAT IS NOT PAID TO A MUNICIPAL CORPORATION BECAUSE OF
THE MUNICIPAL CORPORATION'S FAILURE TO MEET THE REQUIREMENTS OF
SUBSECTION (C) OF THIS SECTION.
REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
247C(a) through (d).
In subsection (c)(1) of this section, the word
"imposed" is substituted for the former word "levied",
for clarity. Similarly, in subsection (c)(2) of this
section, "tax imposition" is substituted for "tax
levy", for clarity.
The attention of the General Assembly is invited to
the revision of this section. On initial reading of
former Art. 81, § 247C(a) through (d), it was possible
to infer from the conflicting references of those
provisions that Baltimore City was to be treated as a
municipal corporation, rather than as a county.
However, on a more thorough analysis, the Commission
to Revise the Annotated Code concluded that the
sounder interpretation was that Baltimore City is to
be treated under these provisions in the same manner
as a county. This conclusion, which is consistent
with current administrative practice, is reflected in
this revision and accounts for the deletion of the
former reference to "Baltimore City" in subsection (c)
of this section.
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