About

The Division of Miscellaneous Billings is responsible for the invoicing and collection for:

  • Heavy Equipment Gross Receipts Tax
  • Hotel/Motel Room Rental Tax
  • Landfill Collection Charges/Waste Hauling
  • Fire Hydrant Meter Rental
  • Shared Septic
  • Fire Inspection Billing
  • Disposable Bag Fee
  • Other Miscellaneous County Billing
George Howard Building
Taxes, Fees & Charges
Title
Heavy Equipment Rental Gross Receipts Tax
Content

The Heavy Equipment Tax Reform Act of 2010 took effect on December 31, 2010. This law requires the collection of a 2% Gross Receipts Tax on the short-term lease or rental of heavy equipment property. In return, that property is exempt from Personal Property Tax.

Specifically, this law affects businesses who meet the following two criteria:
 

  1. The business is described under Code 532412 of the North American Industry Classification System as published by the United States Census Bureau.
  2. The largest segment of total rental receipts of the business is from short-term lease or rental of heavy equipment property.

Heavy equipment property is defined as “construction, earth moving, or industrial equipment that is mobile including any attachment for the heavy equipment. Heavy equipment includes a self-propelled vehicle that is not designed to be driven on a highway; or industrial electrical generation equipment, industrial lift equipment, industrial material handling equipment, or other similar industry equipment.”

Short-term lease or rental means a lease or rental of heavy equipment property for a period of 365 days or less.

THE FOLLOWING DATES ARE IMPORTANT:

April 15 of each year – State of Maryland Personal Property Return Due – you should list any personal property that will be exempt under this law and on which you have been collecting Gross Receipts Tax on Line 11 of Form 4B.

July 31 of each year – Annual Report and listing of all exempt property due to the County.

Quarterly Gross Receipts Tax Return due to the Count on January 31, April 30, July 31 and October 31 each year.

February 28 each year – County will send Annual Balancing Statement and if necessary, a Gross Receipts Shortage Bill.

March 31 each year – Payment for Gross Receipts Shortage due to County.

Call 410-313-4087 for assistance.

Title
Hotel/Motel Room Rental Tax
Content

Any visitor who rents a hotel/motel room for no more than 30 consecutive days in Howard County must pay a county room rental tax equal to seven percent (7%) of the rental charge.  

All Federal, Maryland State and Howard County Government personnel on official government business where payment is made by the government are exempt from the tax. Anyone exhibiting an Emergency Housing Exemption Certificate issued by the Director of Finance is exempt from paying the tax.

Each hotel keeper shall collect the tax and remit those collections, along with a completed Room Rental Charge Tax Collection Report, no later than the last day of the month for all taxes collected during the previous month.

Interest of one percent (1%) is charged for each month the tax payment is late and a ten percent (10%) penalty is added after one month from the due date.

Mail payment to:
Department of Finance
PO Box 2748
Ellicott City, MD 21041-2748

Make check payable to: Director of Finance, Howard County

Questions regarding the Room Rental Tax Collection Report or payment should be directed to Property Tax Division at (410) 313-4074.

Title
Landfill Collection Charges/Waste Hauling
Content

All commercial vehicles delivering solid waste* to the Alpha Ridge Landfill are required to purchase a nontransferable commercial landfill permit at an annual charge and follow all landfill rules; no commercial vehicles will be permitted to use the landfill without a permit.

Any permit renewals or changes (vehicle information, mailing address, etc.) can be submitted through our online application.

Please allow five business days for the County to process your application prior to coming to the landfill to drop off material. All permits are valid for the period from July 1st through June 30th. 

 

NOTE: As of July 1, 2015 the Commercial Solid Waste tip fee will be $80 per ton.

*Since July 2017, businesses no longer need a free permit to drop-off recycling. Small businesses may only bring material that was generated within Howard County.
 

Howard County Director of Finance is a third party billing center. The Alpha Ridge Center generates the invoices, and detail. The Department of Finance compiles the billing and any necessary additional information.

Howard County Alpha Ridge Landfill will implement a rate structure on an annual basis. Please refer to link below for full fee schedule.

Initial deposit required to establish a landfill account is $200 and may be adjusted periodically based on usage.

The minimum billing per transaction is $18.

Late payment penalty assessed on the last County work day of the month following the month on which charges are billed, at a rate of $5 or 2% of unpaid balance - whichever is greater -for every 30 days the balance is overdue. All statements will indicate the penalty date. All payments received will be applied to penalties first, and then principle balance.

Returned Check Fee is $35.

Full Fee Schedule

Mail payment to:

Department of Finance
PO Box 2748
Ellicott City, MD 21041-2748

Make check payable to: Director of Finance, Howard County

Make payments online: 

https://www.velocitypayment.com/vbills/howardcounty/sap/login.go

Questions regarding billing should be directed to the Miscellaneous Billing Division at (410) 313-3258, fax number (410) 313-3293.

Title
Fire Hydrant Meter Rental
Content

The Bureau of Utilities leases Fire Hydrant Meters to commercial customers. The Finance Department collects the security deposit which is based on the size of the meter. Water usage is billed on a quarterly basis along with a monthly service fee of $50. Customers are required to provide monthly meter readings. All Fire Hydrant Meters must be returned to the Bureau of Utilities every six months for Maintenance and Inspection.

 

Mail payment to:  

Department of Finance
PO Box 2748
Ellicott City, MD 21041-2748

Make check payable to: Director of Finance, Howard County

Make payments online:

https://www.velocitypayment.com/vbills/howardcounty/sap/login.go

For questions regarding rental, contact the Meter Department at:

Location : 8270 Old Montgomery Rd.

Hours of Operation : Monday-Friday, 7:30 a.m. to 5 p.m.

Water Meter Department inquiries : 410-313-4980

Questions regarding billing should be directed to the Miscellaneous Billing Division at (410) 313-3258, fax number (410) 313-3293.

Title
Shared Septic
Content

The Howard County Government authorized the establishment of shared sewage facilities to allow areas of the County not serviced by public sewer to be developed. The County is responsible for the annual operation and maintenance of all shared septic facilities. As described in Section 20.800 of the Howard County Code, the costs of the operation and maintenance of the facility are the responsibility of the property owners connected to the facility. Shared Septic Subdivisions Include: 

 

Ashleigh Knolls Fulton Ridge Pindell Woods
Lyndonbrook    Walnut Creek  Willowpond
Sheppard Manor Maplewood Farms Regan Property 
Willow Ridge  Riggs Meadow    Owings Lot 3   
Brantwood  The Paddocks East Owings Lot 5
Tridelphia Crossing    Riverwood Farms Neshawalt Property
Hopkins Choice  Maple Ridge Edgewood Farms
Friendship Lakes Walnut Grove   

                                                 
Each systems fee is based on actual cost to operate. A 10% late penalty is added to all accounts not paid by the due date.

Mail payment to:  

Department of Finance
PO Box 2748
Ellicott City, MD 21041-2748

Make check payable to: Director of Finance, Howard County

Make payments online:

https://www.velocitypayment.com/vbills/howardcounty/sap/login.go

Questions regarding the calculation of the fee or the operating and maintenance costs should be directed to the Bureau of Utilities at (410) 313-4934.

Questions regarding billing should be directed to the Miscellaneous Billing Division at (410) 313-3258, fax number (410) 313-3293.

Title
Fire Inspection Billing
Content

The Office of the Fire Marshal conducts building inspections for day care providers, foster and adoption families and commercial businesses in Howard County. The costs of these services are billed to the business inspected.


Mail payment to:

Department of Finance
PO Box 2748
Ellicott City, MD 21041-2748

Make check payable to: Director of Finance, Howard County

Make payments online:

 https://www.velocitypayment.com/vbills/howardcounty/sap/login.go

Questions regarding the inspections themselves should be directed to the Office of the Fire Marshal at (410) 313-6040.

Questions regarding billing should be directed to the Miscellaneous Billing Division at (410) 313-3258, fax number (410) 313-3293.

Title
Disposable Plastic Bag Fee
Content

Welcome to the Howard County Disposable Plastic Bag Fee Payment portal.

Beginning October 1, 2020; all retailers are required to collect $0.05 for each disposable plastic bag issued to a customer at the point of sale in accordance to Section 20, Subtitle 13 of the Howard County Code (Sections 20.1300 et. Seq., “Disposable Bag Fee”).

Retailers are required to display signage where carts are kept and at each place where customers pay. Howard County has designed suggested signs and cards (downloadable versions below). Stores may create their own signs if they meet the guidelines outlined in the law.

See Howard County Council Bill 64-2019 and Maryland Code, Local Gov't 13-1001 for additional information.

Cashier Cards & Posters

Howard County Council Bill 64-2019 and Maryland Code

Bag Fees

  • If you provide MORE than 1,000 disposable plastic bags during the calendar quarter, you must report the total number of bags and remit $0.04 for each disposable plastic bag provided to your customer at the point of sale to the Director of Finance. Remittances are due for the quarter on or before your last business day of each calendar quarter (3/31, 6/30, 9/30, 12/31). Payments will only be accepted via e-check online at www.howardcountymd.gov/bag-fee.
     
  • If you provide LESS than 1,000 disposable plastic bags at the point of sale during the calendar quarter, you must report the total number of bags using the Howard County Minimum Bag Fee Exemption form. This form should be emailed to [email protected] on or before your last business day of each calendar quarter (3/31, 6/30, 9/30, 12/31).
     
  • If you DO NOT PROVIDE disposable plastic bags at the point of sale, you must complete the Howard County Annual Bag Fee Exemption Certification form. This form should be emailed to [email protected] by July 31st of each year.
     
  • If you DO NOT SELL products at the point of sale, you must complete and agree to the terms of the Howard County Bag Fee Program Exemption Agreement. This form should be completed and emailed to [email protected].  This is a new option based on feedback received thus far.
     
  • Failure to collect the fees, remit the fees, submit the required information, keep the records, or post the signs as required is a Class A civil violation subject to civil penalties. Imposition of a civil penalty does not relieve the store of any requirements.
     
  • If you are a restaurant (as defined in the FAQ) or DO NOT SELL products at the point of sale, you must complete and agree to the terms of the Howard County Bag Fee Program Exemption Agreement. This form should be completed and emailed to [email protected]

 

Failure to collect the fees, remit the fees, submit the required information, keep the records, or post the signs as required is a Class A civil violation subject to civil penalties. Imposition of a civil penalty does not relieve the store of any requirements.

The Howard County Bag Fee only applies to plastic bags; paper bags are NOT included.

Please use the button below to be transferred to Govolutions’ secure site to remit your quarterly Bag Fees via e-check. Govolutions charges a convenience fee of $1.50 per transaction for e-check payments.

For more information on the Disposable Bag Plastic Fee Program including general information for customers and retailers, grants, posters and point of sale cards and more, please visit the Live Green Howard website at https://bit.ly/HowardCountyBagFee.

Title
Other Miscellaneous County Billing
Content

This division is responsible for the invoicing and collection of various funds due to the county. These invoices may be for services rendered by county personnel; Recreation & Parks monthly rent due to the county, property damage, and in some cases grant reimbursement requests. 


Individual departments send their request for billing, attaching backup documentation. Department of Finance creates a manual invoice billing the party requested. For example, Joe Smith damaged a Fire Hydrant on 1st Street. The Police Report, along with repair details is sent. Department of Finance is responsible for creating an invoice to Joe Smith in the amount referenced, showing all parts and labor to repair the damaged fire hydrant. 

Mail payment to:
  

Department of Finance
PO Box 2748
Ellicott City, MD 21041-2748

Make check payable to: Director of Finance, Howard County
 

Make payments online:

https://www.velocitypayment.com/vbills/howardcounty/sap/login.go

Questions regarding billing should be directed to the Miscellaneous Billing Division at (410) 313-3258, fax number (410) 313-3293.

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