§ 17-1808. License fees for trader's license

MD Bus Reg Code § 17-1808 (2019) (N/A)
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(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; or

(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; or

(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.