Town of Elkton

  Town Code

CHAPTER 13

FINANCE

Article I

Deposit of Funds

ﾧ 13-1. Deposit of Funds

Article II

Tax Revenue

ﾧ 13-2. Types of taxes as sources of revenue.

ﾧ 13-3. Tax rates.

ARTICLE I

Deposit of Funds

[Adopted 6-19-1980 as Sec. 2-3-2 of the 1980 Code]

§ 13-1. Deposit of funds.

All money belonging to the town shall be deposited by the Treasurer in the name of the Town of Elkton.

ARTICLE II

Tax Revenue

[Adopted 6-24-1991]

§ 13-2. Types of taxes as sources of revenue.

The following taxes are included in the sources of town revenues:

A. Real and personal property taxes.

B. Utility tax.

C. Business, professional and occupational license tax.

D. Motor vehicle license tax.

E. Meals tax.

F. Lodging tax.

§ 13-3. Tax rates.

Unless otherwise provided by law, the rates of such taxes shall be as fixed from time to time by the Council.