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Unannotated Code of Maryland (Last Updated: May 16, 2014) |
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LOCAL GOVERNMENT |
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DIVISION IV. LOCAL FINANCE |
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TITLE 20. TAXES AND DEVELOPMENT IMPACT FEES |
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SUBTITLE 6. SALES AND USE TAXES; USER FEES; GROSS RECEIPTS TAX |
§ 20-607. User fees on ticketed events at Wicomico County Youth and Civic Center
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(a) User fee authorized. -- By ordinance, the governing body of Wicomico County may impose a user fee on the charges for all ticketed events held at the Wicomico County Youth and Civic Center.
(b) Rate. --
(1) Subject to paragraph (2) of this subsection, the governing body of Wicomico County shall set the rate of the user fee.
(2) The rate of the user fee may not exceed 5% of the charge for a ticket to an event held at the Wicomico County Youth and Civic Center.
(c) Revenue distribution. -- Any revenue from the user fee authorized under this section shall be dedicated to the physical improvement of and renovations to the Wicomico County Youth and Civic Center.