Ch. 428                                    2004 LAWS OF MARYLAND

(VII) 1. (2) (I) THE SURCHARGE EXCEPT AS PROVIDED IN
SUBPARAGRAPH (II) OF THIS PARAGRAPH. THE BAY RESTORATION FEE SHALL BE
COLLECTED BY THE WASTEWATER FACILITY LOCAL GOVERNMENT OR THE BILLING
AUTHORITY FOR THE WATER OR WASTEWATER FACILITY. AS APPROPRIATE. ON
BEHALF OF THE STATE.

(II) FOR A WASTEWATER FACILITY WITHOUT A BILLING
AUTHORITY, THE COMPTROLLER MAY COLLECT THE RESTORATION FEE FROM THE
FACILITY OWNER

(3) A LOCAL GOVERNMENT. BILLING AUTHORITY FOR A WATER OR
WASTEWATER FACILITY. OR ANY OTHER AUTHORIZED COLLECTING AGENCY:

(I)      MAY USE ALL OF ITS EXISTING PROCEDURES AND AUTHORITY
FOR COLLECTING A WATER AND OR SEWER BILL. AN ONSITE SEWAGE DISPOSAL
SYSTEM BILL, OR A HOLDING TANK BILL IN ORDER TO ENFORCE THE COLLECTION
OF THE BAY RESTORATION FEE; AND

(II)     SHALL ESTABLISH A SEGREGATED ACCOUNT FOR THE DEPOSIT
OF FUNDS COLLECTED UNDER THIS SECTION.

2. THE BILLING AUTHORITY FOR THE WASTEWATER
FACILITY SHALL ADD THE FULL AMOUNT OF THE SURCHARGE TO EACH CUSTOMER'S
BILL AND SHALL ESTABLISH A SEGREGATED ACCOUNT FOR THE DEPOSIT OF FUNDS
COLLECTED UNDER THIS SUBTITLE.

3. At THE ADMINISTRATION SHALL DETERMINE THE
METHOD OF COLLECTION OF THE SURCHARGE FROM THE WASTEWATER FACILITY.

B. THE COLLECTIONS SHALL ACCRUE TO THE FUND.

(VIII) FOR A WASTEWATER FACILITY WITHOUT A BILLING
AUTHORITY, THE ADMINISTRATION MAY COLLECT THE SURCHARGE FROM THE
FACILITY OWNER

(E) (1) THE WASTEWATER FACILITY A LOCAL GOVERNMENT, THE BILLING
AUTHORITY FOR THE A WATER OR WASTEWATER FACILITY, OR ANY OTHER
AUTHORIZED COLLECTING AGENCY SHALL COMPLETE AND SUBMIT, UNDER OATH, A
RETURN AND REMIT THE RESTORATION FEES COLLECTED TO THE COMPTROLLER:

(I)      ON OR BEFORE THE 20TH DAY OF THE MONTH THAT FOLLOWS
THE CALENDAR QUARTER IN WHICH THE RESTORATION FEE WAS COLLECTED; AND

(II)     FOR OTHER PERIODS AND ON OTHER DATES THAT THE
COMPTROLLER MAY SPECIFY BY REGULATION. INCLUDING PERIODS IN WHICH NO
RESTORATION FEE HAS BEEN COLLECTED.

(2) EXCEPT TO THE EXTENT OF ANY INCONSISTENCY WITH THIS
SUBSECTION. THE PROVISIONS OF TITLE 13 OF THE TAX - GENERAL ARTICLE THAT
ARE APPLICABLE TO THE SALES AND USE TAX SHALL GOVERN THE
ADMINISTRATION, COLLECTION, AND ENFORCEMENT OF THE RESTORATION FEE
UNDER THIS SECTION.

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