[HISTORY: Adopted by the Mayor and Town Council of the Town of North Beach as Art. III of the 1982 Code. Amendments noted where applicable.]
General tax. The Town Council shall annually levy a general tax for the purpose of raising sufficient revenue for the expenses and improvements of North Beach upon all taxable property within the town limits, not hereinafter exempted. The said tax shall be collected by the Town Treasurer, and the said Treasurer shall do all things required of him or her under the law in the name of the town, provided that the tax so levied and collected shall not in any one year exceed $1.50 on each $100 of assessed valuation. However, any tax differential that the county grants to the town shall not be considered to come under this limit.
[Amended 3-14-1985 by Res. No. 1-85; amended 2-12-2004 by Res. No. 04-01]
Personal property tax. The Town Council shall annually levy a personal property tax on all business doing business within the town for the tax year beginning July 1, 1985, and each subsequent year thereafter until such time as this chapter is repeated or amended. Personal property shall be construed to mean all fixtures, fittings, equipment, and appurtenances used in the conduct of business. It shall not be construed to include inventory that is normally maintained for sale by such businesses. The personal property tax rate each year shall be the same as the rate adopted by the Mayor and Town Council for real property for that tax year.
[Amended 6-1-2000 by Res. No. 05-00; 2-12-2004 by Res. No. 04-01]
The Town Treasurer shall, under and by virtue of Section 19-702 of the Charter of North Beach, record or cause to be recorded for the purpose of taxation, assessments of all property used for state and county taxes. The Treasurer shall keep an Assessment Book showing the lot and block numbers of all taxable property, assessed value of the land and improvements, together with the name and address of the owner thereof.
An assessment shall be levied and set by the annual budget for the collection of trash. The assessment shall be levied and collected each year from the owner of every dwelling unit in the town. No trash assessment shall be levied upon the owners of any buildings used exclusively for business purposes other than dwelling units unless the Town Council and the owner shall agree to such assessment and service. All assessments overdue at the end of the year shall be liens on the property and collected in the same manner and along with the town taxes.
Trash, as used in this section, shall include garbage, leaves, grass and trimmings, and shavings from the yard and shrubbery. It shall not include large or unusual items not considered normal household trash, such as building materials, iceboxes, furniture, motors, fences or tree branches or stumps.
Trash collected by the town shall be placed in plastic bags on the days designated for collection; secured, closed and placed in trash cans at the street property line or alley as required by the Sanitation Department. Failure of the property owner to comply with regulations of the Sanitation Department shall be cause for refusal of the town to collect the trash.
The owners of all buildings used for business and not taxed by the town shall be responsible for their own trash collection. The scavenger services, trash collection and trash storage facilities shall be satisfactory to the Sanitation Committee. During the months of May through September, trash shall be removed at intervals of not more than every 96 hours, and at all other times it shall be removed not less than weekly for businesses not served by the town.
[Amended 6-1-2000 by Res. No. 05-00]
Assessments may be made upon abutting land owners for the construction or improvement of streets, avenues, alleys, sidewalks and other improvements. Such improvement may be ordered by the Council when in their opinion they deem it advisable. One-third of the cost of any such construction or improvement shall be borne by the abutting land owners on each side of the street or alley so improved; however, the abutting land owners or town may agree to bear and pay a larger percentage of the entire cost.
There is a tax of 1% of the gross receipts of every person, firm or corporation derived from the amounts charged in the Town of North Beach for
Admission to any place, whether such admission be by single ticket, season ticket or subscription, including a cover charge for coats or tables at any roof garden, cabaret, or other similar place where there is furnished a performance when payment of such performance;
Admission within an enclosure in addition to the initial charge for admission to such enclosure;
The use of sporting or recreational facilities or equipment, including the rental of sporting or recreation equipment; and
Refreshment service or merchandise at any roof garden, cabaret or other similar place where there is furnished a performance.
The term "roof garden or other similar place" shall include any room in any hotel, restaurant, hall or other place where music, radio or television alone (and where no dancing is permitted) are afforded the members, guests, or patrons in connection with the serving or selling of food, refreshments or merchandise.
There shall also be an additional tax of $0.05 for each person provided with an admission without charge or at reduced rates whenever a charge for admissions is made to any other person not in excess of $0.50 and a tax of $0.10 whenever a charge or admission to such other person is in excess of $0.50 but not in excess of $1; and a tax of $0.15 whenever a charge for admission to such other person is in excess of $1.
These taxes are levied under the authority of Section 402, Article 81, Annotated Code of Maryland. The Comptroller is authorized and directed to collect and pay over said taxes as provided by Section 404 of said Article.
[Amended 2-12-2004 by Res. No. 04-01]
Any and all taxes, front-foot benefit charges, sewer or other use charges and assessments made under and by virtue of any town ordinance, resolution or charter provision shall be collected by the Town Treasurer. It shall be the duty of the Treasurer to maintain books of account, render monthly financial reports to the Mayor and Council, pay all bills approved by the Town Council, keep adequate records of receipts and disbursements, be responsible for the submission of the annual town report to the Town Council, make all billings, and keep such records and maintain such accounts as directed by the Council.
[Amended 6-1-2000 by Res. No. 05-00]
Property taxes shall be due and payable as provided in Section 19-715 of the Charter.