Maryland § 18-306
Full text of Maryland Maryland Code § 18-306, with citation guidance and answers to common questions.
§ 18-306.
(a) The tax required under this section applies to property in Prince George’s County.
(b) 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) Every 60 days the county shall pay to the Commission the tax collected under this section.
(d) 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.
Frequently Asked Questions About Maryland § 18-306
What does Maryland Code § 18-306 cover?
Section 18-306 is part of the Maryland Code, the codified statutory law of Maryland. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maryland § 18-306?
A common citation format is "Maryland Code § 18-306" (Maryland). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maryland law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maryland official source linked on this page or consult a licensed Maryland attorney.
How does Maryland § 18-306 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maryland can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maryland.