Maryland SB 415: Carroll County - Office of Permits and Inspections - Denial of Commercial Permit or License for Unpaid Personal Property Taxes

Bill Text

EXPLANATION: CAPITALS INDICATE MATTER ADDED TO EXISTING LAW.
[Brackets] indicate matter deleted from existing law.
*sb0415*

SENATE BILL 415
L2, Q2 5lr1899
SB 963/24 – B&T CF 5lr1901
By: Carroll County Senators
Introduced and read first time: January 20, 2025
Assigned to: Budget and Taxation

A BILL ENTITLED

AN ACT concerning 1

Carroll County – Office of Permits and Inspections – Denial of Commercial 2
Permit or License for Unpaid Personal Property Taxes 3

FOR the purpose of prohibiting the Carroll County Office of Permits and Inspections from 4
issuing or renewing a commercial license or permit in the county if the applicant has 5
unpaid personal property taxes except under certain circumstances; authorizing the 6
Carroll County Office of Permits and Inspections to issue or renew a commercial 7
license or permit if the applicant submits certain evidence that the applicant has 8
paid any previously unpaid personal property taxes; and generally relating to the 9
issuance or renewal of commercial licenses and permits in Carroll County. 10

BY adding to 11
Article – Local Government 12
Section 12–906 13
Annotated Code of Maryland 14
(2013 Volume and 2024 Supplement) 15

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF MARYLAND, 16
That the Laws of Maryland read as follows: 17

Article – Local Government 18

12–906. 19

(A) THIS SECTION APPLIES ONLY TO CARROLL COUNTY. 20

(B) (1) NOTWITHSTANDING ANY OTHER PROVISION OF LAW AND SUBJECT 21
TO PARAGRAPH (2) OF THIS SUBSECTION, THE CARROLL COUNTY OFFICE OF 22
PERMITS AND INSPECTIONS MAY DENY THE ISSUANCE OR RENEWAL OF A 23

2 SENATE BILL 415

COMMERCIAL LICENSE OR PERMIT IN THE COUNTY IF THE APPLICANT HAS UNPAID 1
PERSONAL PROPERTY TAXES. 2

(2) THE CARROLL COUNTY OFFICE OF PERMITS AND INSPECTIONS 3
MAY NOT DENY THE ISSUANCE OR RENEWAL OF A COMMERCIAL LICENSE OR PERMIT 4
FOR UNPAID PERSONAL PROPERTY TAXES UNDER PARAGRAPH (1) OF THIS 5
SUBSECTION IF THE APPLICANT SUBMITS EVIDENCE TO THE SATISFACTION OF THE 6
OFFICE THAT THE APPLICANT HAS DISPUTED THE AMOUNT OF UNPAID PERSONAL 7
PROPERTY TAXES. 8

(C) THE CARROLL COUNTY OFFICE OF PERMITS AND INSPECTIONS MAY 9
ISSUE OR RENEW A COMMERCIAL LICENSE OR PERMIT IN THE COUNTY THAT WAS 10
DENIED UNDER SUBSECTION (B)(1) OF THIS SECTION IF THE APPLICANT SUBMITS 11
EVIDENCE TO THE SATISFACTION OF THE OFFICE THAT THE APPLICANT HAS PAID 12
ANY PREVIOUSLY UNPAID PERSONAL PROPERTY TAXES. 13

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect 14
October 1, 2025. 15