[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.]
A.
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]
B.
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.
A.
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.
B.
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.
C.
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.
D.
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.
A.
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
(1)
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;
(2)
Admission within an enclosure in addition to the initial
charge for admission to such enclosure;
(3)
The use of sporting or recreational facilities or equipment,
including the rental of sporting or recreation equipment; and
(4)
Refreshment service or merchandise at any roof garden,
cabaret or other similar place where there is furnished a performance.
B.
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.
C.
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.
D.
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.
