{"data":{"id":"us-md/md.-code-local-government-20-609","jurisdiction":"us-md","citation":"Md. Code, Local Government § 20–609","heading":"","body":"(a) (1) In this section the following words have the meanings indicated.\n(2) (i) “Heavy equipment property” means construction,\nearthmoving, or industrial equipment that is mobile, including any attachment for\nthe heavy equipment.\n(ii) “Heavy equipment property” includes:\n1. a self–propelled vehicle that is not designed to be\ndriven on a highway; and\n2. industrial electrical generation equipment,\nindustrial lift equipment, industrial material handling equipment, or other similar\nindustrial equipment.\n(3) “Short–term lease or rental” means the lease or rental of heavy\nequipment property for a period of 365 days or less.\n(b) (1) Except as provided in subsection (c) of this section, there is a tax\nat a rate of 2% on the gross receipts from the short–term lease or rental of heavy\nequipment property by a person whose principal business is the short–term lease or\nrental of heavy equipment property at retail.\n(2) A person is in the principal business of short–term lease or rental\nof heavy equipment property if:\n(i) the largest segment of total rental receipts of the business\nis from the short–term lease or rental of heavy equipment property; and\n(ii) the business is described under Code 532412 of the North\nAmerican Industry Classification System as published by the United States Census\nBureau.\n(c) The tax imposed under this section does not apply to:\n(1) a business located in a county or municipality that does not\nimpose a personal property tax; or\n(2) a short–term lease or rental of heavy equipment property to the\nfederal government, the State, a county, or a municipality.\n(d) (1) A person who owns a business with gross receipts subject to the\ntax under this section shall collect the tax from the rental customer and remit the tax\nas provided in this subsection.\n(2) The tax is payable quarterly and due by the last day of the month\nafter the end of the quarter.\n(3) A person who owns a business with gross receipts subject to the\ntax under this section shall remit the tax collected to:\n(i) the county in which the business is located, if that location\nis not within a municipality; or\n(ii) the county and municipality in which the business is\nlocated in proportion to the personal property tax rate of the county and municipality,\nif that location is within a municipality.\n(4) Notwithstanding any other law and except as otherwise provided\nin this section, the gross receipts tax imposed under this section shall be administered\nand collected according to the laws applicable to the personal property tax under the\nTax – Property Article.\n(e) A person who owns a business with gross receipts subject to the tax\nunder subsection (b) of this section shall submit to the Department of Assessments\nand Taxation a report on personal property as required under § 11–101 of the Tax –\nProperty Article.","path":["Article - Local Government"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=glg\u0026section=20-609","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:59:58Z","sha256":"7535b5b2f5433d0db7456d1d4cc1b404dbbd3baed6521647cfd3832c0f87002c","source_id":"us-md","stale":false,"prev":"us-md/md.-code-local-government-20-608","next":"us-md/md.-code-local-government-20-701"},"notice":"GroundRules: Original legal text. Not legal advice."}