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Martin O'Malley, Governor
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Ch. 522
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(a) Except as otherwise provided in this title, an applicant for a license under
this title shall:
(1) submit to the clerk, in duplicate, an application on the form that
the clerk provides;
(2) submit to the clerk a receipt or certificate for taxes in accordance
with subsection (c) of this section; and
(3) pay to the clerk the appropriate license fee required by this title.
(b) Each application for a license shall be verified in the way and contain the
information that the Comptroller requires by regulation.
(c) (1) In this subsection, "county treasurer" includes the Director of
Finance or other chief fiscal officer of a county that does not have a county treasurer.
(2) This subsection does not apply to a domestic corporation that has
shares subject to taxation under State law.
(3) An applicant for a license shall submit to the clerk:
(i) a certification by the State Department of Assessments and
Taxation of the value of the goods, fixtures, and stock in trade in each county where
the business is located for the applicant's business for the valuation year;
(ii) a certification by the county treasurer of that county that
there are no unpaid taxes due to the State or county on the goods, fixtures, or stock in
trade; and
(iii) a certification by the municipal corporation, if any, where
the business is located that there are no unpaid taxes due to the municipal corporation
on the goods, fixtures, or stock in trade.
(4) In this subsection, the valuation year:
(i) in Washington County, is the fiscal year that includes May 1
of the calendar year when the license is issued; or
(ii) in each other county, is the last calendar year before the
year for which the license is sought.
(d) In Washington County, the clerk may not issue a license under this title
for the first time unless the applicant submits to the clerk a certification that the
location of the business for which the license is sought has proper zoning. The
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- 3405 -
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