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Unannotated Code of Maryland (Last Updated: May 16, 2014) |
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LAND USE |
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DIVISION II. MARYLAND-NATIONAL CAPITAL PARK AND PLANNING COMMISSION. |
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TITLE 18. FINANCES. |
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SUBTITLE 3. TAXES. |
§ 18-306. Recreation tax for Prince George's County.
Latest version.
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(a) Scope of section. -- The tax required under this section applies to property in Prince George's County.
(b) Tax required. -- Each fiscal year, Prince George's County shall impose on each $ 100 of assessed valuation of:
(1) real property, a tax for recreation of at least 2 cents; and
(2) personal property and operating real property described in § 8-109(c) of the Tax - Property Article, a tax for recreation of at least 5 cents.
(c) Payment to county. -- Every 60 days the county shall pay to the Commission the tax collected under this section.
(d) Use of revenues. -- The Commission shall use the revenues from the tax imposed under this section to finance its adopted budget to regulate, operate, and maintain recreation functions, programs, facilities, and personnel in Prince George's County as the Commission determines.