Md. Code Ann., Bus. Reg. § 17-1807

Redline — January 1, 2020 → current.View current text →

Current — January 1, 2023

As of January 1, 2020

(a) (1) In Baltimore County, the clerk may not issue a trader’s license for the first time without the approval of the zoning commissioner.

(2) In an area of Cecil County where the Cecil County Office of Planning and Zoning has jurisdiction, the clerk may not issue a trader’s license for the first time until the applicant has obtained zoning approval from that office.

(3) (i) In Howard County, the clerk may not issue a trader’s license for the first time without the approval of the Director of the Office of Planning and Zoning.

(ii) Within 3 working days after an application for a trader’s license is submitted for review to the Director of the Office of Planning and Zoning, the Director shall notify the clerk of the approval or disapproval of the application.

(a) (1) Except as otherwise provided in this section, an applicant for a trader’s license shall pay to the clerk a license fee.

(2) If the applicant’s business is located in a county or municipal corporation that selects a uniform license fee under § 17–1806 of this subtitle, the applicant:

(i) shall pay the license fee set forth in subsection (b) of this section; and

(ii) if the county or municipal corporation in which the business is located provides a full tax exemption for commercial inventory, may not be required to submit a certification by the State Department of Assessments and Taxation of the value of the goods, fixtures, and stock–in–trade under § 17–302 of this title.

(3) If the applicant’s business is located in a county or municipal corporation with a license fee based on the value of the applicant’s stock–in–trade, the applicant shall pay the license fee under subsection (c) of this section.

(b) (1) This subsection ~~does not apply~~ to a county or municipal corporation that selects a uniform license fee under § ~~17–1807.1~~ of this subtitle.

(b) (1) This subsection applies only to a county or municipal corporation that selects a uniform license fee for a trader’s license under § 17–1806 of this subtitle.

(2) A clerk may not issue a trader’s license until the clerk reviews the accuracy of the statement made by the applicant on the application for a trader’s license under § 17–1806 of this subtitle regarding the place where the applicant will do business as a trader.

(2) In a county other than Baltimore City or Baltimore County, the license fee is $15.

(3) In Baltimore City or Baltimore County, the license fee is $20.

(c) (1) This subsection applies only to a county or municipal corporation with a license fee based on the value of the applicant’s stock–in–trade.

(2) In a county other than Baltimore City or Baltimore County, the license fee is:

(i) $15, if the value of the applicant’s stock–in–trade is not more than $1,000;

(ii) $18, if the value is more than $1,000 but not more than $1,500;

(iii) $20, if the value is more than $1,500 but not more than $2,500;

(iv) $25, if the value is more than $2,500 but not more than $4,000;

(v) $30, if the value is more than $4,000 but not more than $6,000;

(vi) $40, if the value is more than $6,000 but not more than $8,000;

(vii) $50, if the value is more than $8,000 but not more than $10,000;

(viii) $65, if the value is more than $10,000 but not more than $15,000;

(ix) $80, if the value is more than $15,000 but not more than $20,000;

(x) $100, if the value is more than $20,000 but not more than $30,000;

(xi) $125, if the value is more than $30,000 but not more than $40,000;

(xii) $150, if the value is more than $40,000 but not more than $50,000;

(xiii) $200, if the value is more than $50,000 but not more than $75,000;

(xiv) $250, if the value is more than $75,000 but not more than $100,000;

(xv) $300, if the value is more than $100,000 but not more than $150,000;

(xvi) $350, if the value is more than $150,000 but not more than $200,000;

(xvii) $400, if the value is more than $200,000 but not more than $300,000;

(xviii) $500, if the value is more than $300,000 but not more than $400,000;

(xix) $600, if the value is more than $400,000 but not more than $500,000;

(xx) $750, if the value is more than $500,000 but not more than $750,000; and

(xxi) $800, if the value is more than $750,000.

(3) In Baltimore City, the license fee is:

(i) $20, if the value of the applicant’s stock–in–trade is not more than $1,000;

(ii) $40, if the value is more than $1,000 but not more than $5,000;

(iii) $80, if the value is more than $5,000 but not more than $10,000;

(iv) $160, if the value is more than $10,000 but not more than $50,000;

(v) $375, if the value is more than $50,000 but not more than $100,000;

(vi) $1,000, if the value is more than $100,000 but not more than $300,000;

(vii) $1,500, if the value is more than $300,000 but not more than $750,000; and

(viii) $2,125, if the value is more than $750,000.

(4) In Baltimore County, the license fee is:

(i) $20, if the value of the applicant’s stock–in–trade is not more than $1,000;

(ii) $40, if the value is more than $1,000 but not more than $5,000;

(iii) $80, if the value is more than $5,000 but not more than $10,000;

(iv) $160, if the value is more than $10,000 but not more than $50,000;

(v) $375, if the value is more than $50,000 but not more than $100,000;

(vi) $450, if the value is more than $100,000 but not more than $200,000;

(vii) $500, if the value is more than $200,000 but not more than $300,000;

(viii) $775, if the value is more than $300,000 but not more than $400,000;

(ix) $1,000, if the value is more than $400,000 but not more than $500,000;

(x) $1,250, if the value is more than $500,000 but not more than $750,000; and

(xi) $1,600, if the value is more than $750,000.

(d) (1) This subsection does not apply to a domestic corporation that has shares subject to taxation under State law.

(2) In determining the value of an applicant’s stock–in–trade, the clerk shall accept as prima facie evidence the values shown on the certification of the State Department of Assessments and Taxation, or declaration of inventory from the applicant, as required by § 17–302 of this title.

(e) A license fee shall be waived for:

(1) a visually handicapped applicant who meets the standards of § 17–1804(b)(1) of this subtitle; and

(2) Blind Industries.

Official source: Maryland General Assembly. Reproduced from public-domain Maryland statutes; confirm against the official source for the current text. Not legal advice.