§ 3.08.020. Director of finance authorized to collect fee.

Pursuant to the authority of Tax Property Article § 10-207, of the Annotated Code of Maryland, 2001 Volume, as amended, the director of finance be and he is authorized and directed, in cases where a business begins doing a business or an existing business expands to a new location in the city of Salisbury after the date of finality for any particular year and does not own real property in the city, the business, to ensure payment of the personal property tax and collect a fee of sixty dollars ($60.00). The fee paid by the taxpayer shall be a credit toward the city personal property tax of the taxpayer; and when the personal property tax of the taxpayer is finally determined, the taxpayer shall pay the remaining personal property tax due or may claim a refund of the excessive tax paid.

(Ord. 1992 (part), 2006: prior code § 140-2)

( Ord. No. 2443, 10-9-2017 )

Editor's note

Ord. No. 2443, adopted October 9, 2017 , amended § 3.08.020 to read as set out herein. Previously § 3.08.020 was titled "Director of internal services authorized to collect fee."