Title 3
REVENUE AND FINANCE
Chapters:
3.04 CLAIMS FOR REFUNDS
3.08 PERSONAL PROPERTY TAXES
3.12 ADMISSIONS AND AMUSEMENT TAX
3.16 REAL ESTATE TAXES PAID SEMIANNUALLY--FEES AND
INTEREST
3.18 BROWNFIELDS PROPERTY TAX CREDIT
Chapter 3.04
Sections:
3.04.010 Compliance with provisions required.
3.04.020 Time limit for filing claim.
3.04.030 Form of claim--Contents.
3.04.040 Investigation and report concerning claim--Hearing.
3.04.050 Allowance or disallowance of claim--Notification.
3.04.060 Interest on claims allowed.
3.04.070 Refund prohibited when final assessment made.
3.04.080 Refund applied to outstanding charges, assessments
or taxes of claimant.
Section 3.04.010 Compliance with provisions required.
In the presentation of claims for refunds of city charges,
assessments or taxes erroneously or mistakenly paid to the city, the provisions
of this chapter shall be complied with. (Prior code § 6-1)
Section 3.04.020 Time limit for filing claim.
No claim for a refund under this chapter shall be allowed
as to any charges, assessments or taxes paid more than three years prior
to the filing of such claim for refund. (Prior code § 6-2)
Section 3.04.030 Form of claim--Contents.
All claims for refunds under this chapter shall be made
in writing and addressed to the city treasurer. The claim shall specify
the date of such erroneous payment and the amount thereof and shall detail
the reasons why the payment is believed to have been made erroneously.
All such claims shall be verified by the affidavit of the claimant. (Prior
code § 6-3)
Section 3.04.040 Investigation and report concerning claim--Hearing.
The city treasurer shall promptly make an investigation
of any claim made under this chapter and shall submit a written report
thereon to the council. Upon the receipt of such written report, the council
shall hold a hearing on the claim in regard to which the report was filed.
(Prior code § 6-4)
Section 3.04.050 Allowance or disallowance of claim--Notification.
If, after investigation and hearing in accordance with
Section 3.04.040, the council shall determine that such claim is just and
proper and that it should be allowed in whole or in part, the council shall
notify the city treasurer, and the claim for refund shall be allowed; otherwise
the same shall be disallowed. Notice of the action of the council in allowing
or disallowing such claim for refund shall be given to the taxpayer making
such claim by ordinary mail. (Prior code § 6-5)
Section 3.04.060 Interest on claims allowed.
Should a claim for refund made under the provisions of
this chapter be granted in whole or in part, the council may allow interest
on that portion of the claim ordered to be refunded; provided, that such
erroneous payment was not due to any negligence on the part of the claimant.
(Prior code § 6-6)
Section 3.04.070 Refund prohibited when final assessment made.
No refund under this chapter shall be made or approved
in any case in which it appears that an assessment upon which taxes were
levied and collected has become final and has not been modified on appeal
as provided by law. (Prior code § 6-7)
Section 3.04.080 Refund applied to outstanding charges, assessments
or taxes of claimant.
Should any claimant for refund under this chapter have
any other charges, assessments or taxes open and due to the city, then
any refund granted under the provisions of this chapter should be first
applied to the payment of such other open and due charges, assessments
or taxes. (Prior code § 6-8)
Chapter 3.08
Sections:
3.08.010 Treasurer authorized to estimate assessments--Payment
of estimated tax bills.
3.08.020 Treasurer authorized to collect fee.
3.08.030 Personal property subject to property tax.
3.08.040 Word usage.
3.08.050 Effective
date.
Section 3.08.010 Treasurer authorized to estimate assessments--Payment
of estimated tax bills.
Pursuant to the authority of Article 81, § 49B, of
the Annotated Code of Maryland, 1980 Replacement Volume, and 1983 Supplement,
as amended, the treasurer of the city of Salisbury be and he is authorized
and directed to estimate assessments in cases where the State of Maryland
Department of Assessment and Taxation fails to notify the city treasurer
of such assessment on or before September 1st of any year, so as to provide
for the payment of tangible personal property taxes imposed by Article
81, § 8(2) of the Annotated Code of Maryland, not in excess of an
amount determined by applying the current rate to the assessment for the
last preceding year for which such assessment is available. Notwithstanding
any provision to the contrary, estimated tax bills rendered on the basis
of the assessment for the last preceding year for which such assessment
is available shall be subject to such interest and penalties as have been
established pursuant to Article 81, § 48(a) and (b), of the Annotated
Code of Maryland. If the amount so paid is less than the tax as finally
determined, the taxpayer shall be billed for the difference; and if the
amount so paid is greater than the tax as finally determined, the taxpayer
shall be refunded the difference, with interest. Any bill rendered for
an additional amount, as finally determined under the provisions of this
section, if not paid within thirty (30) days thereof, shall be subject
to such interest and penalties as may be established by ordinance of the
mayor and city council of the city of Salisbury. (Prior code § 140-1)
Section 3.08.020 Treasurer authorized to collect fee.
Pursuant to the authority of Article 81, § 49C, of
the Annotated Code of Maryland, 1980 Replacement Volume and 1983 Supplement,
as amended, the treasurer of the city of Salisbury be and he is authorized
and directed, in cases where a business begins doing a business or an existing
business expands to a new location in the city of Salisbury after the date
of finality for any particular year and does not own real property in the
city of Salisbury, the business, to ensure payment of the personal property
tax and collect a fee of sixty dollars ($60.00). The fee paid by the taxpayer
shall be a credit toward the city of Salisbury personal property tax of
the taxpayer; and when the personal property tax of the taxpayer is finally
determined, the taxpayer shall pay the remaining personal property tax
due or may claim a refund of the excessive tax paid. (Prior code §
140-2)
Section 3.08.030 Personal property subject to property tax.
The personal property, being the stock in business of
a person engaged in manufacturing or commercial business (formerly referred
to as "commercial inventory"), shall be subject to a city of Salisbury
property tax on forty-five (45) percent of its assessment. (Prior code
§ 140-3)
Section 3.08.040 Word usage.
The terms used in this chapter shall have the same meanings
as defined in the Tax-Property Article of the Annotated Code of Maryland.*
(Prior code § 140-4)
* Editor's Note: See in particular § 7-101 et seq. of the Tax-Property Article of the Annotated Code of Maryland.
Section 3.08.050 Effective date.
This chapter is effective July 1, 1991, and
is effective for the tax years 1991 - 1992, and future tax years, unless
changed by resolution of the city council. (Prior code § 140-5)
Chapter 3.12
Sections:
3.12.010 Imposition of tax.
3.12.020 Additional tax on reduced charges and free
admissions.
Section 3.12.010 Imposition of tax.
Pursuant to the authorization of § 4-102(b)(1) of
the Tax-General Article of the Annotated Code of Maryland, as amended or
recodified from time to time, a tax is imposed on the gross receipts derived
from any admissions and amusement charge as defined in § 4-101(b)
of the Tax-General Article of the Annotated Code of Maryland, as amended
or recodified from time to time, at the rate of four and one-half (4 ½)
percent; except that gross receipts derived from charges for admission
to motion-picture theaters shall be taxed at the rate of five percent.
(Prior code § 140-6)
Section 3.12.020 Additional tax on reduced charges and free admissions.
Pursuant to the authorization of § 4-102(b)(2) of
the Tax-General Article of the Annotated Code of Maryland, as amended or
recodified from time to time, an additional tax is imposed on reduced charges
or free admissions as set forth in § 4-105(f) of the Tax-General Article
of the Annotated Code of Maryland, as amended or recodified from time to
time. (Prior code § 140-7)
Chapter 3.16
Sections:
3.16.010 Fees and interest charged on real estate taxes.
Section 3.16.010 Fees and interest charged on real estate taxes.
The city of Salisbury shall charge the following fees
and interest to those taxpayers who elect to pay real estate taxes on a
semiannual basis:
A. Five percent of the second installment amount for lost
interest shall be the interest charged for four months from October to
January.
B. An administrative fee of twenty-five (25) percent of
the lost interest charged shall also be assessed.The above fees and interest
shall be paid upon the payment of the second installment. (Ord. 1635, 1996)
Chapter 3.18
Sections:
3.18.010 Brownfields property tax credit.
Section 3.18.010 Brownfields property tax credit.
A. Pursuant to the authorization contained in Section
9-229, Tax-Property Article, Annotated Code of Maryland, the city of Salisbury
elects to participate in the Brownfields Revitalization Incentive Program
established under Title 3, Subtitle 9, Article 83A, Annotated Code of Maryland,
and to provide a brownfields property tax credit for the taxable year beginning
July 1, 1998.
B. There is a city of Salisbury brownfields property tax
credit against the tax on real property of a qualified brownfields site
as defined in Subsection 3-901(b), Article 83A, Annotated Code of Maryland,
in an amount equal to seventy (70) percent of the property tax attributable
to the increase in the assessment of the qualified brownfields site, including
improvements added to the site during the credit period, over the assessment
of the qualified brownfields site before the voluntary cleanup or corrective
action plan.
C. The credit shall apply in each of the five taxable
years immediately following the first revaluation of the property after
completion of a voluntary cleanup or corrective action plan of a qualified
brownfields site.
D. The credit is subject to the requirements and limitations
set forth in Section 9-229 of the Tax-Property Article, Annotated Code
of Maryland.
E. Pursuant to the requirement contained in Subsection
9-229(e), Tax-Property Article, Annotated Code of Maryland, for each year
of the credit period the city of Salisbury shall contribute to the Brownfields
Revitalization Incentive Fund established under Section 9-304, Article
83A, Annotated Code of Maryland, an amount equal to thirty (30) percent
of the property tax attributable to the increase in the assessment of the
qualified brownfields site during the credit period over the assessment
of the qualified brownfields site before the voluntary cleanup or corrective
action plan.
F. Notwithstanding subsection C of this Section 3.18,
for a site located in an enterprise zone designated under Subtitle 4, Title
5, Article 83A, Annotated Code of Maryland, the credit shall apply in each
of the ten taxable years immediately following the revaluation of the property
after completion of a voluntary cleanup or corrective action plan of a
qualified brownfields site. (Ord. 1670, 1997)