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Charles County, MD
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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
Chapter 281
Taxation
[HISTORY: Adopted by the Board of County Commissioners as indicated in article histories. Amendments noted where applicable.]
Article I
Recordation Tax
§ 281-1
Tax rate established.
Article II
Local Income Tax
§ 281-2
Tax rate established.
Article III
Manufacturer's Tax Exemption
§ 281-3
Tax exemption restricted.
§ 281-4
Statutory authority.
Article 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.
Article V
Late Payment of Taxes
§ 281-9
Penalty imposed.
Article 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.
Article VII
Homestead Property Tax
§ 281-17
Credit percentage established.
Article 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.
§ 281-27.2
Tax credit for volunteer emergency responders.
Article IX
Recordation Tax Credits
§ 281-28
Relocating, new or expanding business.
Article 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.
Article XI
Community Reinvestment and Repair Fund
§ 281-38
Definitions.
§ 281-39
Purpose of funds.
§ 281-40
Use of funds.