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Prince George's County |
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Code of Ordinances |
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SubTitle 10. FINANCE AND TAXATION. |
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Division 8. TAX ASSESSMENT, LEVY, AND COLLECTION. |
| SubDivision 1. INCOME TAX. |
| § 10-193. County Income Tax. |
| SubDivision 1A. PROPERTY TAX. |
| § 10-193.01. Date of finality. |
| § 10-194. Tax exempt real property. |
| § 10-194.01. Same; Airplane landing strips. |
| § 10-194.02. Same; Residential property adversely impacted by sanitary landfills. |
| § 10-195. Tax Deferral on certain CDZ and I-3 land. |
| § 10-196. Tax deferral on certain owner-occupied property. |
| § 10-197. Real property tax deferral for elderly or disabled homeowners. |
| § 10-200. Reserved. |
| § 10-201. Date taxes payable; overdue; penalty. |
| § 10-201.01. Fractional year taxes; interest; penalty. |
| § 10-202. Personal Property Tax Rate. |
| § 10-203. Tax Credit for tobacco barns; application; approval. |
| § 10-203.01. Tax credit for conservation land; application; approval. |
| § 10-204. Estimated personal property tax. |
| § 10-204.01. County billing and collection of municipal property taxes. |
| § 10-204.02. Payment of property taxes by credit card. |
| § 10-204.03. Renters' Property Tax Relief Supplement. |
| SubDivision 1B. ENERGY AND FUEL TAX. |
| § 10-205. Definitions. |
| § 10-205.01. Energy and fuel tax; computation; imposition; levy; collection; exceptions. |
| § 10-205.02. Records. |
| § 10-205.03. Penalty. |
| § 10-205.04. Tax credit/refund program; appeal procedure; penalty. |
| § 10-205.05. Powers of the Director of Finance. |
| SubDivision 2. ADMISSIONS AND AMUSEMENT TAX. |
| § 10-206. Admissions and amusement tax levy; rates. |
| § 10-207. Admissions and amusement tax; exemptions. |
| § 10-208. Admissions and amusement tax; additional tax. |
| § 10-217. Reserved. |
| SubDivision 3. HOTEL AND MOTEL TAX. |
| § 10-218. Hotel tax remittances; monthly; quarterly. |
| § 10-218.01. Hotel/motel tax authority. |
| § 10-219. Imposition of tax. |
| § 10-219.01. Calculation and collection. |
| § 10-220. Interest and penalty. |
| § 10-221. Report forms. |
| § 10-222. Failure to collect or report; notice. |
| § 10-223. Transfer or cessation of ownership. |
| § 10-224. Records required. |
| § 10-225. Exceptions to tax collection. |
| SubDivision 4. SENIOR CITIZENS TAX CREDITS. |
| § 10-226. Real property tax credits by reason of income, age, and disability. |
| SubDivision 4A. SALES OR USE TAX ON CONTROLLED DANGEROUS SUBSTANCES. |
| § 10-227. Definitions. |
| § 10-228. Tax imposed. |
| § 10-228.01. Payment and assessment. |
| § 10-229. Exemptions. |
| § 10-229.01. Tax made a lien. |
| § 10-230. Criminal and civil penalties. |
| § 10-230.01. Assessment assumed valid and correct. |
| § 10-230.02. Confidential nature of information. |
| § 10-230.03. Application for refund. |
| § 10-230.04. Revisions. |
| § 10-231. Appeals. |
| § 10-231.01. Powers of Director of Finance. |
| § 10-231.02. Compromise of claims. |
| § 10-231.03. Enforcement by County Attorney. |
| SubDivision 4B. AGRICULTURAL LAND TAX CREDIT. |
| § 10-231.04. Property tax credits for agricultural land. |
| SubDivision 5. COMMERCIAL PROPERTY AND SINGLE DWELLING UNIT TAX CREDIT. |
| § 10-232. Tax credit for specified single dwelling unit and commercial property. |
| § 10-233. Application for tax credit; approval; appeal; required report. |
| § 10-234. Reserved. |
| § 10-235. Reserved. |
| SubDivision 5A. TAX CREDITS FOR IMPROVEMENTS TO HISTORIC RESOURCES. |
| § 10-235.01. Tax credits for improvements to historic resources. |
| SubDivision 5B. REVITALIZATION TAX CREDITS. |
| § 10-235.02. Tax credits for redevelopment and revitalization; district established. |
| § 10-235.03. Revitalization Tax Credit District; established. |
| SubDivision 5C. RESEARCH AND DEVELOPMENT PERSONAL PROPERTY TAX EXEMPTION. |
| § 10-235.04. Tax exemption for research and development personal property established. |
| SubDivision 5D. MANUFACTURING, FABRICATION, ASSEMBLING, AND RESEARCH AND DEVELOPMENT FACILITIES REAL PROPERTY TAX CREDIT. |
| § 10-235.05. Tax credits for manufacturing, fabrication, assembling, and research and development facilities. |
| SubDivision 5E. ENERGY CONSERVATION REAL PROPERTY TAX CREDIT. |
| § 10-235.06. Energy Conservation Real Property Tax Credit. |
| SubDivision 5F. BUSINESS INCUBATOR REAL PROPERTY TAX CREDIT. |
| § 10-235.07. Real Property Tax Credit for Business Incubator Programs. |
| SubDivision 5G. BROWNFIELDS PROPERTY TAX CREDITS. |
| § 10-235.08. Definitions. |
| § 10-235.09. Participation. |
| § 10-235.10. Property Tax Credits. |
| § 10-235.11. Contribution to the Fund. |
| § 10-235.12. Termination of the Credit. |
| SubDivision 5H. NEW JOBS PROPERTY TAX CREDITS. |
| § 10-235.13. Definitions. |
| § 10-235.14. Tax credits. |
| § 10-235.15. Eligibility for tax credits. |
| § 10-235.16. Amount of tax credits; pass-through to lessees. |
| § 10-235.17. Recapture of tax credits. |
| § 10-235.18. Administration of tax credits. |
| SubDivision 5I. HIGH PERFORMANCE BUILDING TAX CREDIT. |
| § 10-235.19. High Performance building Tax Credit. |
| SubDivision 5J. GREEN BUSINESS REAL AND PERSONAL PROPERTY TAX CREDIT. |
| § 10-235.20. Real and Personal Property Tax Credit for Green Businesses. |
| SubDivision 5K. PROPERTY TAX CREDIT FOR ACCESSIBILITY FEATURES. |
| § 10-235.21. Property Tax Credit for Accessibility Features. |
| SubDivision 5L. URBAN AGRICULTURAL PROPERTY TAX CREDIT. |
| § 10-235.22. Urban agricultural property tax credit. |
| § 10-235.23. Credit qualification. |
| § 10-235.24. Credit application and verification. |
| § 10-235.25. Reporting requirements. |
| SubDivision 6. SCENIC EASEMENT TAX CREDIT. |
| § 10-236. Definitions. |
| § 10-237. Tax credit for open spaces; amounts. |
| § 10-238. Determination; duration. |
| § 10-239. Valuation; assessment; condemnation. |
| § 10-240. Application for tax credit; contents. |
| § 10-241. Criteria for tax credit. |
| SubDivision 6A. RENT RELIEF IN LIEU OF TAX CREDIT. |
| § 10-241.01. Rent relief payments in lieu of property tax credits. |
| SubDivision 6B. HOMESTEAD PROPERTY TAX CREDIT. |
| § 10-241.02. Homestead property tax credit. |
| SubDivision 6C. RELIGIOUS ORGANIZATION LEASED PROPERTY TAX CREDIT. |
| § 10-241.03. Tax credits for property leased by religious organizations. |
| SubDivision 6D. LEASED PROPERTY TAX CREDIT - MUNICIPAL CORPORATIONS. |
| § 10-241.04. Tax credits for property leased by municipal corporations. |
| SubDivision 6E. FALLEN LAW ENFORCEMENT OFFICER AND FALLEN RESCUE WORKER SURVIVING SPOUSE PROPERTY TAX CREDIT. |
| § 10-241.05. Property tax credits for surviving spouse of a fallen law enforcement officer or rescue worker. |
| SubDivision 6F. NONPROFIT SWIM CLUBS PROPERTY TAX CREDIT. |
| § 10-241.06. Property tax credits for nonprofit swim clubs. |
| SubDivision 7. REVOLVING LAND ACQUISITION FUND. |
| § 10-242. Revolving Land Acquisition Fund. |
| SubDivision 8. TRAILER PARK OR MOBILE HOME COURT FEES TAX. |
| § 10-243. Definitions. |
| § 10-244. Tax Imposed. |
| § 10-245. Exemptions. |
| § 10-246. Collection of tax by the owner, operator, or licensee of a trailer park or mobile home court; quarterly remission to County. |
| § 10-247. Operator to maintain register of occupants; register inspections. |
| § 10-248. Personal liability of owner, operator, or licensee; penalties for failure to collect, remit, or maintain register. |
| SubDivision 9. MANUFACTURING AND COMMERCIAL BUSINESS STOCK. |
| § 10-248.01. Exemption. |