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§ 17-1808. Traders license

West's Annotated Code of MarylandBusiness RegulationEffective: May 8, 2020 to September 30, 2022

West's Annotated Code of Maryland
Business Regulation (Refs & Annos)
Title 17. Miscellaneous State Business Licenses (Refs & Annos)
Subtitle 18. Traders and Chain Stores (Refs & Annos)
Effective: May 8, 2020 to September 30, 2022
MD Code, Business Regulation, § 17-1808
§ 17-1808. Traders license
(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 § 17-1807.1 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 applies only to a county or municipal corporation that selects a uniform license fee for a trader's license under § 17-1807.1 of this subtitle.
(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 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 § 17-1806(b)(1) of this subtitle; and
(2) Blind Industries.

Credits

Added by Acts 1992, c. 4, § 2. Amended by Acts 1992, c. 467, § 2; Acts 1993, c. 5, § 1; Acts 1994, c. 90, § 1, eff. April 12, 1994; Acts 2011, c. 386, § 1, eff. Oct. 1, 2011; Acts 2019, c. 569, § 1, eff. Oct. 1, 2019; Acts 2019, c. 570, § 1, eff. Oct. 1, 2019; Acts 2020, c. 628, § 1, eff. May 8, 2020.
Formerly Art. 56, §§ 2A, 13, 35 to 55, 55A, 56.
MD Code, Business Regulation, § 17-1808, MD BUS REG § 17-1808
Current through all legislation from the 2022 Regular Session of the General Assembly. Some statute sections may be more current, see credits for details.
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