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Calvert County, MD
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2023-07-01
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Municipal Code
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Chapter 136 Taxation
Code of Public Local Laws
Ch PLL
Code of Public Local Laws
Municipal Code
Ch 1
General Provisions
Ch 3
Adequate Public Facilities
Ch 5
Alarm Systems and False Alarms
Ch 7
Animals
Ch 11
Boards, Committees, Councils and Commissions
Ch 13
Boardwalk, Solomons Island
Ch 15
Body Art, Tattoos and Body Piercing
Ch 18
Building Construction
Ch 23
Cable Television
Ch 32
Development Agreements
Ch 33
Development Rights Reserve
Ch 35
Economic Development Incentive Fund
Ch 38
Erosion and Sediment Control
Ch 41
Ethics
Ch 44
Fire Prevention
Ch 46
Floodplain Management
Ch 50
Funds
Ch 57
Historic Districts
Ch 62
(Reserved)
Ch 71
(Reserved)
Ch 75
Minimum Livability Code
Ch 80
Noise Control
Ch 82
Parks and Recreation
Ch 86
Personnel
Ch 92
Property Maintenance
Ch 96
Public Information Access
Ch 99
Right to Farm
Ch 104
Roads
Ch 107
Safety for Students
Ch 110
Sewers and Sewage Disposal
Ch 119
Solid Waste
Ch 123
Stormwater Management
Ch 126
(Reserved)
Ch 136
Taxation
Ch 136 Art I
Historic Preservation Tax Credit
§ 136-1
Purpose.
§ 136-2
Amount.
§ 136-3
Restoration items subject to approval; acceptable expenditures.
§ 136-4
Action by Historic District Commission.
§ 136-5
Emergency situations; costs reimbursed by insurance.
§ 136-6
Filing of receipts.
§ 136-7
Period for which credit allowed; carrying forward.
§ 136-8
Refund of tax credits.
§ 136-8.1
Annual report.
§ 136-8.2
When effective.
Ch 136 Art II
Tax on Manufacturing Equipment
§ 136-9
Elimination of tax.
§ 136-10
When effective.
Ch 136 Art III
Building Excise Tax
§ 136-11
Establishment of tax.
§ 136-12
Definitions.
§ 136-13
Amount of tax.
§ 136-14
Payment of tax.
§ 136-15
Credits.
§ 136-16
Use of tax revenue.
§ 136-17
Refund.
§ 136-18
Effective date.
§ 136-19
Severability.
§ 136-20
Title.
Ch 136 Art IV
Accommodations Tax
§ 136-21
Definitions.
§ 136-22
Imposition and rate.
§ 136-23
Payment, collection and return.
§ 136-24
Administration.
§ 136-24.1
Tourism development incentive fund establishment and allocation.
§ 136-24.2
Tourism development incentive fund grants.
§ 136-24.3
Tourism development incentive fund appeal of decision.
Ch 136 Art V
Tax Credit for Land Subject to Conservation Easement
§ 136-25
Definitions.
§ 136-26
Qualifications for credit.
§ 136-27
Tax credit established.
Ch 136 Art VI
Drum Point Special Taxing District
§ 136-28
Creation of special taxing district.
§ 136-29
Purpose of district.
§ 136-30
District boundaries.
§ 136-31
Annual assessment.
§ 136-32
Administration of funds.
Ch 136 Art VII
Supplement to Homeowners' Tax Credit Program
§ 136-33
Definitions.
§ 136-34
Establishment of supplement.
§ 136-35
Amount of credit.
§ 136-36
Effective date.
Ch 136 Art VIII
Property Tax Credit for Economic Development
§ 136-37
Establishment of tax credit.
§ 136-38
Eligible businesses.
§ 136-39
Requirements.
§ 136-40
Amount of credit.
§ 136-41
Agreement.
Ch 136 Art IX
Chesapeake Ranch Estates Special Taxing District
§ 136-42
Creation of special taxing district.
§ 136-43
Purpose of district.
§ 136-44
District boundaries.
§ 136-45
Term and assessment.
§ 136-46
Administration of funds.
Ch 136 Art X
Payment In Lieu of Taxes for Economic Development
§ 136-47
Payment in lieu of taxes.
§ 136-48
Requirements.
§ 136-49
Binding effect.
Ch 136 Art XI
Commerce Zone Property Tax Credit for Economic Development
§ 136-50
Establishment of commerce zones.
§ 136-51
Eligibility for and amount of tax credit.
§ 136-52
Credit is nontransferable.
Ch 136 Art XII
Disabled Veterans and Surviving Spouse Property Tax Refund
§ 136-53
Establishment.
§ 136-54
Eligibility.
Ch 136 Art XIII
Property Tax Credit for Members of Volunteer Fire and Rescue Companies
§ 136-55
Establishment.
§ 136-56
Eligibility.
§ 136-57
Limitations.
Ch 136 Art XIV
Property Tax Credit for Disabled Law Enforcement Officers or Rescue Workers, or their Surviving Spouse or Cohabitant
§ 136-58
Establishment and amount.
§ 136-59
Eligibility.
§ 136-60
Limitations.
Ch 142
Vehicles, Abandoned
Disposition List
Ch DL
Disposition List
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Chapter 136
Taxation
[HISTORY: Adopted by the Board of County Commissioners of Calvert County as indicated in article histories. Amendments noted where applicable.]
Article I
Historic Preservation Tax Credit
chevron_right
§ 136-1
Purpose.
chevron_right
§ 136-2
Amount.
chevron_right
§ 136-3
Restoration items subject to approval; acceptable expenditures.
chevron_right
§ 136-4
Action by Historic District Commission.
chevron_right
§ 136-5
Emergency situations; costs reimbursed by insurance.
chevron_right
§ 136-6
Filing of receipts.
chevron_right
§ 136-7
Period for which credit allowed; carrying forward.
chevron_right
§ 136-8
Refund of tax credits.
chevron_right
§ 136-8.1
Annual report.
chevron_right
§ 136-8.2
When effective.
chevron_right
Article II
Tax on Manufacturing Equipment
chevron_right
§ 136-9
Elimination of tax.
chevron_right
§ 136-10
When effective.
chevron_right
Article III
Building Excise Tax
chevron_right
§ 136-11
Establishment of tax.
chevron_right
§ 136-12
Definitions.
chevron_right
§ 136-13
Amount of tax.
chevron_right
§ 136-14
Payment of tax.
chevron_right
§ 136-15
Credits.
chevron_right
§ 136-16
Use of tax revenue.
chevron_right
§ 136-17
Refund.
chevron_right
§ 136-18
Effective date.
chevron_right
§ 136-19
Severability.
chevron_right
§ 136-20
Title.
chevron_right
Article IV
Accommodations Tax
chevron_right
§ 136-21
Definitions.
chevron_right
§ 136-22
Imposition and rate.
chevron_right
§ 136-23
Payment, collection and return.
chevron_right
§ 136-24
Administration.
chevron_right
§ 136-24.1
Tourism development incentive fund establishment and allocation.
chevron_right
§ 136-24.2
Tourism development incentive fund grants.
chevron_right
§ 136-24.3
Tourism development incentive fund appeal of decision.
chevron_right
Article V
Tax Credit for Land Subject to Conservation Easement
chevron_right
§ 136-25
Definitions.
chevron_right
§ 136-26
Qualifications for credit.
chevron_right
§ 136-27
Tax credit established.
chevron_right
Article VI
Drum Point Special Taxing District
chevron_right
§ 136-28
Creation of special taxing district.
chevron_right
§ 136-29
Purpose of district.
chevron_right
§ 136-30
District boundaries.
chevron_right
§ 136-31
Annual assessment.
chevron_right
§ 136-32
Administration of funds.
chevron_right
Article VII
Supplement to Homeowners' Tax Credit Program
chevron_right
§ 136-33
Definitions.
chevron_right
§ 136-34
Establishment of supplement.
chevron_right
§ 136-35
Amount of credit.
chevron_right
§ 136-36
Effective date.
chevron_right
Article VIII
Property Tax Credit for Economic Development
chevron_right
§ 136-37
Establishment of tax credit.
chevron_right
§ 136-38
Eligible businesses.
chevron_right
§ 136-39
Requirements.
chevron_right
§ 136-40
Amount of credit.
chevron_right
§ 136-41
Agreement.
chevron_right
Article IX
Chesapeake Ranch Estates Special Taxing District
chevron_right
§ 136-42
Creation of special taxing district.
chevron_right
§ 136-43
Purpose of district.
chevron_right
§ 136-44
District boundaries.
chevron_right
§ 136-45
Term and assessment.
chevron_right
§ 136-46
Administration of funds.
chevron_right
Article X
Payment In Lieu of Taxes for Economic Development
chevron_right
§ 136-47
Payment in lieu of taxes.
chevron_right
§ 136-48
Requirements.
chevron_right
§ 136-49
Binding effect.
chevron_right
Article XI
Commerce Zone Property Tax Credit for Economic Development
chevron_right
§ 136-50
Establishment of commerce zones.
chevron_right
§ 136-51
Eligibility for and amount of tax credit.
chevron_right
§ 136-52
Credit is nontransferable.
chevron_right
Article XII
Disabled Veterans and Surviving Spouse Property Tax Refund
chevron_right
§ 136-53
Establishment.
chevron_right
§ 136-54
Eligibility.
chevron_right
Article XIII
Property Tax Credit for Members of Volunteer Fire and Rescue Companies
chevron_right
§ 136-55
Establishment.
chevron_right
§ 136-56
Eligibility.
chevron_right
§ 136-57
Limitations.
chevron_right
Article XIV
Property Tax Credit for Disabled Law Enforcement Officers or Rescue Workers, or their Surviving Spouse or Cohabitant
chevron_right
§ 136-58
Establishment and amount.
chevron_right
§ 136-59
Eligibility.
chevron_right
§ 136-60
Limitations.
chevron_right