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Session Laws, 1993
Volume 772, Page 107   View pdf image
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WILLIAM DONALD SCHAEFER, Governor                             Ch. 5

Acts of 1992, and Ch. 1, § 5, Acts of the First Special Session of 1992 enacted
conflicting amendments to this provision. This validates the codification of §
16-204 in the 1992 Volume of the Business Regulation Article.

17-1808.

(a)     (1) Except as otherwise provided in this section, an applicant for a trader's
license shall pay to the clerk a license fee based on the value of the applicant's [stock in
trade] STOCK-IN-TRADE.

(2)     In a county other than Baltimore City and Cecil County, the license fee
is:

(i) $15, if the value of the applicant's [stock in trade]
STOCK-IN-TRADE is not more than $1,000;

(3)     In Baltimore City and Cecil County, the license fee is:

(i) $20, if the value of the applicant's [stock in trade]
STOCK-IN-TRADE is not more than $1,000;

(b)     (2) In determining the value of an applicant's [stock in trade]
STOCK-IN-TRADE, the clerk shall accept as prima facie evidence the values shown on the
certification of the State Department of Assessments and Taxation required by § 17-302
of this title.

(c)     Notwithstanding the provisions of this section, if the average value of the
applicant's [stock in trade] STOCK-IN-TRADE is $10,000 or less, a visually handicapped
applicant who meets the standards of § 17-1806(b)(2) of this subtitle or Blind Industries
shall pay to the clerk a license fee of only $6.

DRAFTER'S NOTE:

Error: Omitted hyphens in § 17-1808(a)(l), (2)(i), (3)(i), (b)(2), and (c) of
the Business Regulation Article.

Occurred: Ch. 4, Acts of 1992. Correction by the Michie Company in the
1992 Volume of the Business Regulation Article is validated by this Act.

17-1812.

(a)     (1) If a trader disputes the value of the trader's [stock in trade]
STOCK-IN-TRADE on which the license fee is based, the trader may submit in accordance
with the Tax - Property Article an appeal to the State Department of Assessments and
Taxation as to the value of the [stock in trade] STOCK-IN-TRADE.

(b)     (1) If the State Department of Assessments and Taxation reduces the value
of the [stock in trade] STOCK-IN-TRADE, resulting in a lower license fee, the licensed
trader may get a refund of any excess amount paid by submitting to the clerk who issued
the trader's license:

(i) a claim for the refund; and
- 107 -

 

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Session Laws, 1993
Volume 772, Page 107   View pdf image
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