Md. Code Ann., Bus. Reg. § 17-1809
Redline — January 1, 2019 → current.View current text →
Current — January 1, 2023
As of January 1, 2019
(a) This section does not apply to an automobile service station where the principal business is the sale or distribution of motor fuel.
(b) (1) An applicant for a chain store license shall pay to the clerk a license fee based on the value of the applicant’s stock–in–trade under § 17–1808 of this subtitle and an additional license fee.
(2) In a county other than Baltimore City, Baltimore County, or Cecil County, the additional license fee is:
(i) $5 for each store for 2 to 5 stores;
(ii) $20 for each store for 6 to 10 stores;
(iii) $100 for each store for 11 to 20 stores; or
(iv) $150 for each store for more than 20 stores.
(3) In Baltimore City or Baltimore County, the additional license fee is:
(i) $12 for each store for 2 to 5 stores;
(ii) $50 for each store for 6 to 10 stores;
(iii) $250 for each store for 11 to 20 stores; or
(iv) $375 for each store for more than 20 stores.
(4) In Cecil County, the additional license fee is:
(i) $10 for each store for 2 to 5 stores;
(ii) $30 for each store for 6 to 10 stores;
(iii) $100 for each store for 11 to 20 stores; and
(iv) $300 for each store for more than 20 stores.
(a) (1) If a trader disputes the value of the trader’s stock–in–trade on which the license fee is based, the trader may submit in accordance with the Tax – Property Article an appeal to the State Department of Assessments and Taxation as to the value of the stock–in–trade.
(2) To avoid being in default, the trader may pay the license fee and get a trader’s license with the understanding that the trader will get a refund of any excess amount paid for the trader’s license.
(b) (1) If the State Department of Assessments and Taxation reduces the value of the stock–in–trade, resulting in a lower license fee, the licensed trader may get a refund of any excess amount paid by submitting to the clerk who issued the trader’s license:
(i) a claim for the refund; and
(ii) supporting evidence of the reduction from the State Department of Assessments and Taxation.
(2) On approving the claim, the clerk shall pay the refund.
(c) If the clerk pays a refund, the clerk shall deduct the amount of the refund from the license fees distributed to the county or municipal corporation that receives the fee.
Official source: Maryland General Assembly. Reproduced from public-domain Maryland statutes; confirm against the official source for the current text. Not legal advice.