Maryland § 17-203

§ 17-203.

    (a)    This section does not apply to:

        (1)    a Calvert County peddler license or magazine seller license issued under Subtitle 9 of this title;

        (2)    a junk dealer or scrap metal processor license or agent license issued under Subtitle 10 of this title;

        (3)    a storage warehouse license issued under Subtitle 12 of this title;

        (4)    a promoter license issued under Subtitle 14 of this title; or

        (5)    a vending machine license issued under Subtitle 19 of this title.

    (b)    Except as provided in subsections (a) and (c) of this section or otherwise in this title, each clerk shall account for and distribute the license fees received for licenses issued under this title as follows:

        (1)    the clerk shall pay into the General Fund of the State:

            (i)    the percentage of license fees authorized under § 2–213 of the Courts Article; and

            (ii)    3% of license fees to defray the expenses of the State License Bureau; and

        (2)    the clerk shall distribute the remaining license fees:

            (i)    to the municipal corporation where the licensed business or activity is located, if the licensed business or activity is located in a municipal corporation; or

            (ii)    to the county where the licensed business or activity is located, if the licensed business or activity is not located in a municipal corporation.

    (c)    A clerk shall account for and pay into the General Fund of the State the entire fee received for a trader’s license issued in a county or municipal corporation that selects a uniform license fee under § 17–1806 of this title.

    (d)    The clerk shall pay all issuance fees into the General Fund of the State.

    (e)    (1)    For purposes of this subsection, per capita revenue shall be computed by using the population figures from the later of:

            (i)    the most recent federal census; or

            (ii)    an official local census.

        (2)    The clerk may not distribute license fees to a county or municipal corporation unless the county or municipal corporation:

            (i)    levies, in its current fiscal year, taxes sufficient to collect at least $1.00 per capita in revenue; and

            (ii)    certifies to the Comptroller a copy of the levy.

        (3)    The Comptroller shall notify the clerk if a county or municipality has not certified a copy of the levy as required under paragraph (2) of this subsection.

        (4)    The clerk shall pay into the General Fund of the State any money that is not distributed at the end of the fiscal year of a county or municipal corporation because the county or municipal corporation failed to make the levy and certification required by paragraph (2) of this subsection.