(a) The Department of Permitting Services must determine the amount of the applicable development impact tax.
(b) Each applicant for a building permit for development that is not exempt from the development impact tax must supply to the Department of Permitting Services for each requested building permit:
(1) The number and type of dwelling units for residential development; and
(2) The gross floor area and type of development for nonresidential development.
The applicant must submit for inspection relevant support documentation as the Department requires.
(c) The Department of Permitting Services must not issue a building permit for development that is not exempt from the development impact tax unless:
(1) the applicant has paid the applicable development impact tax;
(2) the applicant is entitled to a credit under Section
52-47 in the amount of the applicable development impact tax; or
(3) an appeal has been taken and a bond or other surety posted under Section
52-48.
(d) When a person applies to a municipality in the County for a building permit for a building or dwelling unit, the applicant must show that all payments due under this Section with respect to the building or unit have been paid. The Director of Finance must promptly refund any payment made for any building or part of a building for which a building permit is not issued by the municipality.
(e) Nothing in this Article changes or supercedes any other requirement of City, County, state or federal law that may apply to the development, including county zoning and subdivision regulations that may impose on-site and off-site transportation improvement requirements and local area review requirements implemented by the Planning Board.
(f) If any person fails to pay the tax due under Section 52-43, that person is liable for:
(1) interest on the unpaid tax at the rate of one percent per month for each month or part of a month after the date for payment of the tax; and
(2) a penalty of 5 percent of the amount of the tax per month or part of a month after the date for payment of the tax, not to exceed 25 percent of the tax.
The Director of Finance must collect any interest and penalty as a part of the tax.
(g) If any person fails to pay the tax when due, the Director of Finance must obtain information on which to calculate the tax due. As soon as the Director obtains sufficient information to calculate any tax due, the Director must assess the tax and penalties against the person. The Director must notify the person by mail sent to the person's last known address of the total amount of the tax, interest, and penalties. The total amount must be paid within 10 days after the notice is mailed.
(h) Every person liable for any tax under this Article must preserve for 2 years all records necessary to determine the amount of the tax. The County may inspect the records at any reasonable time.
(i) Any failure to pay the tax due under this Article, and any violation of this Section, is a Class A violation. Each violation is a separate offense. A conviction does not relieve any person from payment of the tax.
(j) Section
52-21 applies to this tax. The lien imposed under this Article has the same priority and may be enforced in the same manner as a lien imposed in case of nonpayment of County real property taxes.
(k) If, within 10 years after a building permit is issued, any person changes the use of all or part of a building to a use for which a higher tax would have been due under this Article when the building permit was issued (including a change from a status, use, or ownership that is exempt from payment to a status, use, or ownership that is not so exempt), the owner of the building must within 10 days after the change in status, use, or ownership pay all additional taxes that would have been due if the building or part of the building had originally been used as it is later used. If the building owner does not pay any additional tax when due, each later owner is liable for the tax, and any interest or penalty due, until all taxes, interest, and penalties are paid.
(l) Notwithstanding any other provisions of this Chapter, an applicant for a building permit need not pay any development impact tax, Transportation Mitigation Payment, or School Facilities Payment due until:
(1) if the building is a single-family detached or attached residential building, the earlier of:
(A) the final inspection of the building by the Department of Permitting Services; or
(B) 6 months after the building permit is issued; and
(2) if the building is a multi-family residential or non-residential development, the earlier of:
(A) the final inspection of the building by the Department of Permitting Services; or
(B) 12 months after the building permit is issued.
The rate of the tax or Payment due is the rate in effect when the tax or Payment is paid. A permittee may appeal the imposition or calculation of the tax or Payment under Section
52-48. If the Department of Permitting Services or a municipality revokes or suspends a building permit or issues a stop-work order solely because the permittee did not pay any tax or Payment due under this Article, the permittee or any other party must not appeal the permit revocation or suspension or the stop work order issuance, or any modification of either, under Chapter 8. If the appealing party posts a bond or other sufficient surety satisfactory to the County Attorney as provided in Section
52-48, the Department or municipality must reissue or reinstate the building permit or revoke the stop-work order.. (1986 L.M.C., ch. 54, § 1; 1990 L.M.C., ch. 40, § 1; 1992 L.M.C., ch. 17, § 1; 1996 L.M.C., ch. 20, § 1; 1998 L.M.C., ch. 12, § 1; 1999 L.M.C., ch. 3, § 1; , § 1; , § 1;
§ 2; , § 1; , § 2.)
Editor’s note—Section 52-39 (formerly Section 52-47, , § 1) is quoted and cited in F.D.R. Srour Partnership v. Montgomery County, 179 Md. App. 109, 944 A.2d 1149 (2008), aff’d., 407 Md. 233, 964 A.2d 650 (2009).
See County Attorney Opinion dated commenting and proposing legislation to amend the County Code so that it will not conflict with State law regarding development impact tax.
