Chapter 4 Revenue and Finance
This chapter is included in your selections.
- Article I Fiscal Year
- Article II Financial Management
- Article III General Fund
- Article IV Special Funds
- 4-51 Designation and definition of special funds
- 4-52 Conservation Trust Fund established
- 4-53 Park Fund established
- 4-54 Capital Facilities Fund established
- 4-55 Historic Preservation Commission Fund
- 4-56 Events Fund
- 4-57 Reserved
- 4-58 Open Space Fund established
- 4-59 Oil Royalty Trust Fund
- 4-60 Golf Course Enterprise
- 4-61 Public Safety Impact Fee and Fund established
- 4-62—4-70 Reserved
- Article V Contracts
- Article VI Sales and Use Tax
- Article VII Unclaimed Property
- Article VIII Frederick Scholarship Program
- Article IX Financial Support for Community Organizations
- Article X Frederick Facade Improvement Revolving Loan Program
- Article XI Lodging Excise Tax
- 4-300 Purpose
- 4-301 Definitions
- 4-302 Levy of tax
- 4-303 Exemptions
- 4-304 Certification of registration
- 4-305 Collection of tax
- 4-306 Audit of records
- 4-307 Tax overpayments and deficiencies
- 4-308 Tax information confidential
- 4-309 Forms and regulations
- 4-310 Enforcement and penalties
- 4-311 Tax lien
- 4-312 Recovery of unpaid tax
- 4-313 Status of unpaid tax in bankruptcy and receivership
- 4-314 Hearings, subpoenas and witness fees
- 4-315 Depositions
- 4-316 Statute of limitations