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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 |
§ 20-608. Municipalities -- User fees on docking and storage of boats
Latest version.
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(a) User fee authorized. -- By ordinance, a municipality may impose a user fee on charges for the docking and storage of boats.
(b) Rate. --
(1) Subject to paragraph (2) of this subsection, a municipality shall set the rate of the user fee.
(2) The rate of the user fee may not exceed 5% of the rental charges for the docking and storage of boats.
(c) Maximum amount for boat slips. -- The total amount of user fees charged per boat slip under this section may not exceed $ 100 annually.
(d) Uses of revenue. -- A municipality shall use any revenue from the user fee authorized under this section to maintain and enhance:
(1) water quality;
(2) water and wastewater treatment facilities;
(3) marinas;
(4) law enforcement;
(5) public safety; or
(6) fire services.