Ch. 412

2004 LAWS OF MARYLAND

(4) DEBT SERVICE FOR THE ST. MARY'S COUNTY CAPITAL REVOLVING
FINANCIAL FUND FOR FIRE-FIGHTING EQUIPMENT AND FACILITIES, AS
ESTABLISHED IN § 46-2B OF THIS ARTICLE; AN©

(5) OPERATING ALLOCATIONS TO ST. MARTS COUNTY FIRE COMPANIES
AND RESCUE SQUADS PERMITTED BY CHAPTER 46-1(A) AND 46-3 OF THE ST. MARTS
COUNTY CODE; AND

(5) (6) OTHER ENTITIES DESIGNATED BY THE BOARD OF COUNTY
COMMISSIONERS.

B.       (1) (A) THE BOARD OF COUNTY COMMISSIONERS FOR ST. MARY'S
COUNTY IS AUTHORIZED TO IMPOSE ANNUALLY AN EMERGENCY SERVICES TAX ON
ALL REAL AND PERSONAL PROPERTY LOCATED IN THE ELECTION DISTRICTS OF ST.
MARY'S COUNTY.

(B) THE BOARD OF COUNTY COMMISSIONERS FOR ST. MARY'S
COUNTY IS AUTHORIZED TO SET SEPARATE EMERGENCY SERVICES TAX RATES FOR
EACH ELECTION DISTRICT, SUBJECT TO THE LIMITATIONS IMPOSED IN PARAGRAPH
(2) OF THIS SUBSECTION.

(2) THE EMERGENCY SERVICES TAX INCLUDES:

(A)     THE FIRE TAX, IMPOSED AT A RATE OF NOT MORE THAN 5.8 5.6
CENTS ON EACH $100 OF ASSESSABLE REAL PROPERTY OTHER THAN OPERATING
REAL PROPERTY OF A PUBLIC UTILITY AND 14.5 14 CENTS ON EACH $100 OF
ASSESSABLE PERSONAL PROPERTY AND OPERATING REAL PROPERTY OF A PUBLIC
UTILITY;

(B)     THE RESCUE TAX, IMPOSED AT A RATE OF NOT MORE THAN 3
CENTS ON EACH $100 OF ASSESSABLE REAL PROPERTY OTHER THAN OPERATING
REAL PROPERTY OF A PUBLIC UTILITY AND 7.5 CENTS ON EACH $100 OF ASSESSABLE
PERSONAL PROPERTY AND OPERATING REAL PROPERTY OF A PUBLIC UTILITY; AND

(C)     THE SUPPORT SERVICES TAX, IMPOSED AT A RATE OF NOT
MORE THAN 2.4 CENTS ON EACH $100 OF ASSESSABLE REAL PROPERTY OTHER THAN
OPERATING REAL PROPERTY OF A PUBLIC UTILITY AND 6 CENTS ON EACH $100 OF
ASSESSABLE PERSONAL PROPERTY AND OPERATING REAL PROPERTY OF A PUBLIC
UTILITY.

C.       THE EMERGENCY SERVICES TAX SHALL BE IMPOSED AND COLLECTED IN
THE SAME MANNER AS OTHER STATE AND COUNTY TAXES ARE IMPOSED AND
COLLECTED.

D.      (1) THE EMERGENCY SERVICES TAX REVENUE SHALL BE DISTRIBUTED
TO EMERGENCY SERVICES PROVIDERS AS PROVIDED IN THIS SUBSECTION.

(2) (A) THE FIRE TAX REVENUE COLLECTED FROM AN ELECTION
DISTRICT SHALL BE DISTRIBUTED ANNUALLY BY THE COUNTY COMMISSIONERS TO
FIRE COMPANIES LOCATED IN THAT ELECTION DISTRICT.

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