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
[HISTORY: Adopted by the Board of County Commissioners of
Calvert County as indicated in article histories. Amendments noted
where applicable.]
