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Ch. 726 1997 LAWS OF MARYLAND
1. A BASIC FEE OF $5,000; AND
2. A GALLONAGE FEE OF $3.12 PER GALLON.
(II) 1. THE GALLONAGE FEE IS CALCULATED ONLY ON SALES
OF SPIRITUOUS LIQUORS.
2. BY MARCH 1 EACH YEAR, EACH WHOLESALE DEALER IN
SPIRITUOUS LIQUORS SHALL REPORT TO THE BOARD OF LICENSE COMMISSIONERS
THE NUMBER OF GALLONS OF SPIRITUOUS LIQUORS THE DEALER SOLD DURING
THE PRECEDING CALENDAR YEAR TO EACH HOLDER OF A CLASS A BEER, WINE AND
LIQUOR LICENSE. THE BOARD SHALL USE THAT AMOUNT IN CALCULATING THE
GALLONAGE FEE SPECIFIED IN SUBPARAGRAPH (I) OF THIS PARAGRAPH FOR THE
NEXT ENSUING LICENSE YEAR, WHICH BEGINS ON MAY 1.
(3) IF A LICENSEE UNDER THIS SECTION IS LOCATED WITHIN THE
BOUNDARIES OF A MUNICIPAL CORPORATION, HALF OF THE GALLONAGE FEE
SHALL BE REMITTED ANNUALLY TO THAT MUNICIPAL CORPORATION; THE
REMAINING HALF SHALL BE DEPOSITED IN THE GENERAL FUNDS OF THE COUNTY.
IF A LICENSEE IS NOT LOCATED IN A MUNICIPAL CORPORATION, BOTH THE BASIC
AND GALLONAGE FEES SHALL BE DEPOSITED IN THE GENERAL FUNDS OF THE
COUNTY. AN ADDITIONAL LICENSE FEE AS FOLLOWS:
A. TAX DISTRICT 1 (POCOMOKE CITY): $30,000;
B. TAX DISTRICT 2 (SNOW HILL): $21.000;
C. TAX DISTRICT 3 (BERLIN): $30,000;
D. TAX DISTRICT 3A (OCEAN PINES). AS DEFINED IN
PARAGRAPH (5) OF THIS SUBSECTION: $30,000;
E. TAX DISTRICT 10 (OCEAN CITY): $35,000; AND
F. AT LARGE: $35,000.
(II) AS OF MAY 1, 2002, THE ADDITIONAL FEE SHALL BE REDUCED
BY 20% EACH YEAR.
(III) LICENSE FEES UNDER THIS SUBSECTION SHALL BE PAYED AS
FOLLOWS:
1. THE BASIC FEES SHALL BE DEPOSITED IN THE GENERAL
FUNDS OF THE COUNTY; AND
2. A. FOR EACH ADDITIONAL FEE DESCRIBED IN
PARAGRAPH (2)(I) OF THIS SUBSECTION, HALF OF EACH FEE SHALL BE REMITTED TO
THE MUNICIPAL CORPORATION IN WHICH THE LICENSEE IS LOCATED AND THE
OTHER HALF SHALL BE DEPOSITED IN THE GENERAL FUNDS OF THE COUNTY.
B. IF THE LICENSEE IS NOT LOCATED WITHIN A MUNICIPAL
CORPORATION, BOTH THE BASIC AND THE ADDITIONAL FEE SHALL BE DEPOSITED
IN THE GENERAL FUNDS OF THE COUNTY.
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