Charles County, MD
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2023-04-25
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Division 2: Code of Ordinances and Resolutions
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Part II: General Legislation
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Chapter 281 Taxation
- Division 1: Code of Public Local Laws
- Ch 1 General Provisions
- Ch 4 (Reserved)
- Ch 5 Artificial Tanning Devices
- Ch 8 Bond Sales
- Ch 10 (Reserved)
- Ch 13 (Reserved)
- Ch 15 Building Code
- Ch 17 Building Projects
- Ch 21 Circuit Court
- Ch 24 Code Supplements
- Ch 27 Commissioners, County
- Ch 30 (Reserved)
- Ch 34 Dredging Operations
- Ch 37 Elderly Care Homes
- Ch 38 Election Districts
- Ch 41 Electrical Apparatus and Wiring
- Ch 44 (Reserved)
- Ch 45 False Alarms
- Ch 48 Fiscal and Administrative Services, Department of
- Ch 51 Firearms
- Ch 54 Volunteer Fire Companies, Rescue Squads, Mobile Intensive Care Units and Dive Rescue Units
- Ch 58 Garbage
- Ch 62 Heritage Commission
- Ch 64 Housing Cooperatives
- Ch 67 Hucksters
- Ch 69 Human Relations Commission
- Ch 70 Human Resources Committee
- Ch 72 Hunting
- Ch 75 Landings, Public
- Ch 77 Land Records
- Ch 79 Massage Establishments
- Ch 80 Medical Treatment and Facilities
- Ch 81 Minimum Livability Code
- Ch 85 Nuisances; Public Health
- Ch 87 Officers and Employees
- Ch 90 (Reserved)
- Ch 97 Planning and Growth Management, Department of; Facilities, Department of
- Ch 100 Right to Farm
- Ch 104 Roads and Bridges
- Ch 108 (Reserved)
- Ch 111 (Reserved)
- Ch 114 Scholarships
- Ch 116 Schools
- Ch 119 Self-Liquidating Projects
- Ch 122 Sewers and Drainage Systems
- Ch 125 Sheriff
- Ch 127 Smoking and Tobacco Products
- Ch 130 Trailers and Trailer Parks
- Ch 133 Trash Disposal
- Ch 136 (Reserved)
- Ch 140 Women's Commission
- Ch 145 Zoning
- Division 2: Code of Ordinances and Resolutions
- Part I: Administrative Legislation
- Ch 147 Advocacy Council for Children, Youth and Families
- Ch 148 Affirmative Action
- Ch 150 Appeals, Board of
- Ch 153 (Reserved)
- Ch 158 Clean Energy Loan Program
- Ch 162 Deferred Compensation Program
- Ch 164 Drug Enforcement and Education Special Reserve Fund
- Ch 166 Education Reimbursement Guidelines
- Ch 170 Ethics, Code of
- Ch 175 Grants
- Ch 178 Housing Authority Board
- Ch 180 (Reserved)
- Ch 185 Liability Indemnification
- Ch 187 Mental Health Services
- Ch 189 (Reserved)
- Ch 190 Nursing Scholarship Program
- Ch 192 Occupational Safety and Health
- Ch 197 Personnel Regulations
- Ch 200 Planning Commission
- Ch 203 Purchasing Procedures
- Ch 208 School Crossing Guards
- Ch 209 (Reserved)
- Ch 210 Sheriff's Office
- Ch 211 Substance Abuse Advisory Council
- Part II: General Legislation
- Ch 215 Agricultural Preservation Districts
- Ch 216 Alarm Systems
- Ch 218 Ambulances, Private
- Ch 224 Building Construction
- Ch 226 Cable Communications
- Ch 227 Car Sales
- Ch 228 Contractors
- Ch 230 Dogs and Other Animals
- Ch 234 Electrical Standards
- Ch 235 Farming
- Ch 236 Fees
- Ch 238 Flood Damage Control
- Ch 240 Gambling Permits
- Ch 241 Gas Standards
- Ch 244 Grading and Sedimentation Control
- Ch 245 Hazardous Materials
- Ch 247 Homeowners' Associations
- Ch 249 Impact Fees
- Ch 252 Land Use
- Ch 254 Landfills
- Ch 257 Mobile Homes and Mobile Home Courts
- Ch 260 Noise Control
- Ch 265 Real Property Transactions
- Ch 269 Scrap Metal Processors
- Ch 271 Senior Citizens Clubs
- Ch 274 Stormwater Management
- Ch 275 Watershed Protection and Restoration Program
- Ch 276 Streets, Roads and Sidewalks
- Ch 278 Subdivision Regulations
- Ch 281 Taxation
- Ch 281 Art I Recordation Tax
- § 281-1 Tax rate established.
- Ch 281 Art II Local Income Tax
- § 281-2 Tax rate established.
- Ch 281 Art III Manufacturer's Tax Exemption
- § 281-3 Tax exemption restricted.
- § 281-4 Statutory authority.
- Ch 281 Art IV Admissions and Amusement Tax
- § 281-5 Tax rate established.
- § 281-6 Definitions.
- § 281-7 Additional tax levy.
- § 281-8 Authority designated for tax collection and subsequent payment.
- Ch 281 Art V Late Payment of Taxes
- § 281-9 Penalty imposed.
- Ch 281 Art VI Hotel Rental Tax
- § 281-10 Definitions.
- § 281-11 Tax levied.
- § 281-12 Identification and collection; tax held in trust.
- § 281-13 Filing of returns.
- § 281-14 Adoption of regulations.
- § 281-15 Failure to pay tax; lien.
- § 281-16 Exemptions.
- Ch 281 Art VII Homestead Property Tax
- § 281-17 Credit percentage established.
- Ch 281 Art VIII Real Property Tax
- § 281-18 Tax imposed: January through March.
- § 281-19 Taxable three-month period; rate.
- § 281-20 Tax imposed: July through September.
- § 281-21 Taxable nine-month period; rate.
- § 281-22 Credit for surviving spouse of law enforcement, corrections, fire, rescue and emergency medical service personnel.
- § 281-23 Homeowners tax credit.
- § 281-24 Tax credit for qualified expenses for the restoration or rehabilitation of historic properties.
- § 281-25 Property tax credit for Habitat for Humanity properties.
- § 281-26 Conservation easement.
- § 281-27 New or expanding business.
- § 281-27.1 Business improvement incentive tax credits.
- Ch 281 Art IX Recordation Tax Credits
- § 281-28 Relocating, new or expanding business.
- Ch 281 Art X Real Property Transfer Tax
- § 281-29 Definitions.
- § 281-30 Imposition of tax.
- § 281-31 Rate.
- § 281-32 Evidence of consideration.
- § 281-33 Calculation of tax.
- § 281-34 Exemptions.
- § 281-35 Payment.
- § 281-36 Distribution of revenue.
- § 281-37 Limitations imposed by state law.
- Ch 283 Telephone Access to 911 Emergency Assistance
- Ch 284 (Reserved)
- Ch 287 Vehicles and Traffic
- Ch 291 Water and Sewers
- Ch 295 Disposable Products
- Ch 297 Zoning Regulations
- Ch 298 Forest Conservation
- Ch 299 Resilience Authority
- Disposition List
- Ch DL Disposition List
[HISTORY: Adopted by the Board of County Commissioners as
indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Bond sales — See Ch. 8.
County Commissioners — See Ch. 27.
Department of Fiscal and Administrative Services — See Ch. 48.
Fire companies and rescue squads — See Ch. 54.
Roads and bridges — See Ch. 104.
Self-liquidating projects — See Ch. 119.
Trailers and trailer parks — See Ch. 130.
