Alcohol & Tobacco Tax Annual Report - Maryland...

Alcohol & Tobacco Tax

Annual Report

Fiscal Year 2014

Comptroller of Maryland

To the General Assembly and the

Governor of Maryland:

I am pleased to present the annual report of the Alcohol and Tobacco Tax Bureau

of the Revenue Administration Division for Fiscal Year 2014 as provided in Article 2B,

§14-203, of the Annotated Code of Maryland.

This report furnishes general information and data about the administration and

collection of tax revenue, licensure and regulation, and other-related items, including

consumption and local alcoholic beverage statistics.

If you need further information, please contact the Revenue Administration

Division at 410.260.7980, or me, in Annapolis, and we will be happy to help you.

Sincerely,

Comptroller of Maryland

Table of Contents

I. Introduction ....................................................................... 1-10

II. RevenuesState Gross Revenue: 1933-2014 .......................... 11 Gross Revenue Net of Refunds ............................ 12 Alcoholic Beverages Revenue .............................. 13 Tobacco Revenue .................................................... 14 State Revenue: Licenses ........................................ 15 State Revenue: Alcohol Permits ............................ 16

III. Sales & ConsumptionPer Capita Consumption: Alcoholic Beverages 17 Per Capita Tax Dollars & Consumption .............. 18

Alcoholic Beverages and Cigarettes Wholesale Alcoholic Beverage Sales and Cigarette Sales ........................................... 19 Maryland Winery Gallonage Sales ....................... . 20

Maryland Brewery Gallonage Sales ..................... 21

IV. Administrative & EnforcementSummary of Activities ............................................ 22

V. Local Jurisdictions: Retail Licenses, Revenue, and Statistics Bulk Transfer Permits ............................................. 23 Area & Population Chart………………………… 24 State of Maryland: County Restrictions .............. 25 Local Revenue: Liquor Boards & Dispensaries 26 Retail Licenses Issued: Summary ......................... 27 Retail Licenses Issued: Local Liquor Boards ....... 28 Retail License Violations ........................................ 29 Retail License Information: Locations ................. 30-32 Retail License Issuing Authorities ........................ 33-34 Liquor Control Boards & Dispensary Locations 35Clerks of the Court ................................................. 36-37

Introduction

The Revenue Administration Division of the Comptroller of Maryland is responsible for collecting the alcoholic beverages tax and tobacco tax, and the Field Enforcement Division is responsible for regulation and enforcement of the State’s alcoholic beverages and tobacco tax laws.

This annual report provides data and statistics related to both the tax collection function of the Revenue Administration Division and the regulatory function of the Field Enforcement Division. All information in this report, including but not limited to revenue, licensure, and other regulatory activities are for fiscal year 2014: July 1, 2013 through June 30, 2014 .

Taxes

The Maryland Alcohol Beverages Tax is imposed on each gallon at the following rates:

Distilled Spirits * $ 1.50 Wine $ 0.40 Beer ** & Hard Cider $ 0.09

(* If distilled spirits contains a percentage of alcohol greater than 100 proof, or 50% alcohol, an additional tax for each 1 proof over 100 proof is 1.5 cents for each gallon. ** Flavored Malt Beverages (FMBs) are taxed at the same rate as beer)

Local jurisdictions are prohibited from imposing an alcohol tax. After paying refunds and the administrative costs of the Comptroller, alcohol beverage taxes are distributed to the General Fund of the State.

The Maryland Tobacco Tax is imposed on cigarettes and other tobacco products. Local jurisdictions are prohibited from imposing a tobacco tax on cigarettes. In addition to the $ 2.00 tax on a 20-cigarette pack, there is an additional $ .10 cent tax for each cigarette in a package of more than 20 cigarettes, and a $ 0.10 cent tax for each cigarette in a package of free sample cigarettes. If the cigarette pack has 10 or fewer cigarettes, the tax is $ 1.00 for each pack.

The tax rate for OTP is a percentage of the wholesale price, which means the price for which a wholesaler buys other tobacco products, exclusive of any discount, trade allowance, rebate, or other reduction.

The tax rate for OTP is 15% of the wholesale price, which means the price for which a wholesaler buys other tobacco products, exclusive of any discount, trade allowance, rebate, or other reduction.

Tobacco tax revenues are used to pay for refunds, and the Comptroller’s administration costs with the balance distributed to the General Fund of the State.

Revenue

Total net receipts from alcoholic beverages and tobacco taxes, license and permit fees, and miscellaneous income for fiscal year 2014 was $ 434,890,962. Compared to fiscal year 2013, fiscal year 2014 tax revenues indicate the following changes: 1.9% increase in distilled spirits; a 0.5% decrease in wine; and a 3.6% decrease in beer with an overall decrease of 0.002 % in alcoholic beverages tax collections.

The net receipt from the sales of cigarette tax stamps in the amount of $ 368,390,044 reflects a 2.9% decrease from fiscal year 2013. The net receipt from Other Tobacco Products tobacco tax is $ 33,962,915, a decrease of 0.6% from fiscal year 2013. Other Tobacco Products include chewing tobacco, moist snuff, pipe tobacco, cigars, and roll-your-own tobacco.

Compared to alcoholic beverages tax revenues, tobacco taxes provided the largest percentage of net receipts at 84.7%. As a percentage of net tax revenue, distilled spirits accounted for 3.7%; wine: 1.4%; and beer: 2%. Other tobacco products tax accounted for 7.8% of the total tax revenues.

The Comptroller issues alcoholic beverages manufacturer and wholesaler licenses, and various permits. Local liquor boards issue alcoholic beverages retail licenses. Cigarette manufacturer and wholesaler licenses are issued by the Comptroller. As of May 1, 2011, OTP in-state manufacturer licenses and OTP licenses for both in-state and out-of-state wholesalers have been issued by the Comptroller repealing the OTP registration system. The Clerks of the Court issue cigarette retail licenses; and as of May 1, 2011, OTP retailer licenses and tobacconist licenses.

The tobacco license fees collected consist of cigarette manufacturer and wholesaler licenses issued by the Comptroller, and since May 1, 2011, license fees for other tobacco products manufacturer and wholesaler licenses.

Alcohol and tobacco license fees collected by the Comptroller are paid to the General Fund. Cigarette license fees are to be used to enforce the Maryland Cigarette Sales Below Cost Act.

Alcohol and Tobacco Legislation

The Maryland General Assembly passed several legislative bills during the

State of Maryland - Alcohol and Tobacco Tax Annual Report – 2014 Page 1

2013 session related to alcohol and tobacco laws. A summary of the legislation is available at http://mgaleg.maryland.gov/, the Maryland General Assembly’s website.

2014 Legislative Session:

Alcoholic Beverages

STATEWIDE:

1. Senate Bill 546 – House Bill 208 –Alcoholic Beverages – RefillableContainers

(1) The identical bills standardize the requirements for all refillable containers authorized by local jurisdictions for use in the sale of draft beer and wine for off-premises consumption.

(2) The bills rename a “refillable container license” as a “refillable container permit” to indicate that the authorization is secondary in nature and may be issued only to a person who already has an alcoholic beverages license.

(3) The bills include a requirement that a refillable container be branded with an identifying mark of the seller of the container.

(4) Baltimore, Carroll, Harford, Prince George’s, and St. Mary’s counties are added to the roster of counties which refillable container permits for beer may be issued.

EFFECTIVE OCTOBER 1, 2014.

2. Senate Bill 341 – House Bill 1079 –Alcoholic Beverages – RefillableContainers

(1) These identical bills authorize the Board of License Commissioners in Calvert County to issue refillable container permits.

(2) A refillable container permit for wine may also be issued in Howard County.

(3) The bills authorize the Comptroller to adopt standards for refillable containers, including containers originating from outside the State.

EFFECTIVE JULY 1, 2014.

3. Senate Bill 226 – Alcoholic Beverages –Brewing Company Off-site Permit

(1) This bill allows the Comptroller to issue a brewing company an off-site permit to a Class 7 micro-brewery that produces less than 3,000 barrels per year or a Class 8 farm brewery subject to specified requirements.

(2) The permit may be used to sell to a consumer up to 288 ounces of beer that has been produced by the permit holder for off-premises consumption.

(3) The permit may also be used to sell beer at certain farmers’ markets and other events.


4. House Bill 464 – Alcoholic Beverages –Retail Sale of Prepackaged Beer

(1) This bill authorizes the holder of a Class 7 micro-brewery license to sell at retail to customers for consumption off the licensed premises prepackaged, non-refillable containers of the micro-brewery’s own beer.


5. House Bill 337 – Alcoholic Beverages –Class 8 Obtaining a Class 7 License

(1) This bill authorizes the holder of a Class 8 farm brewery license to obtain a Class 7 limited beer wholesaler’s license.

(2) This bill also removes the prohibition on the issuance of a license for the sale of alcoholic beverages for any place of business located within specified districts in Frederick County if the business is a holder of a Class 8 farm brewery license.


6. House Bill 356 – Alcoholic Beverages –Farm Breweries

(1) This bill expands the eligibility for special festival licenses in Baltimore city as well as Baltimore, Carroll, Dorchester, Frederick, Garrett, St. Mary’s and Wicomico counties to include holders of a Class 8 farm brewery license.

(2) Moreover, the bill specifies that, in Garrett County, a holder of a Class 8 farm brewery license may open on Sundays during specified hours, in a precinct in an


election district where the voters have voted to allow for Sunday sales.

(3) A Class 8 farm brewery license is authorized to enter into a written temporary delivery agreement with a distributor for the delivery and return of beer to a beer festival or a wine and beer festival, provided the festival is located within a sales territory for which the holder does have a franchise with a distributor under the Beer Franchise Fair Dealing Act.


7. House Bill 600 – Alcoholic Beverages –Farmer’s Market Permit

(1) This bill reestablishes the Comptroller’sauthority to issue a farmers’ market permit to a holder of a license other than a Class 4 limited winery license if the license was issued by the local licensing board of the jurisdiction in which the farmers’ market will be held.


8. Senate Bill 75 – House Bill 359 –Alcoholic Beverages – Maximum AlcoholContent

(1) The identical bills prohibit the sale of analcoholic beverage with alcohol content by volume of 95% (190 proof) or more.


9. Senate Bill 161 – House Bill 261 –Alcoholic Beverages – Hard CiderDefinition

(1) These identical bills codify current practiceby expanding the definition of “hard cider” to include a beverage deprived primary from pears, or pear concentrate and water, containing at least one-half of 1% and less than 7% of alcohol by volume.


10. House Bill 4 – Alcoholic Beverages –Prohibition of Vaportinis and SimilarDevices

(1) This bill expands the definition of an“alcohol without liquid (AWOL) machine” to include a Vaportini, or any similar device, that mixes an alcoholic product with pure oxygen or other gas to produce a vaporized product that can be inhaled.

(2) The bill expands an existing prohibition related to the use, possession, purchase, transfer or sale of AWOL machines to apply to Vaportinis.


LOCAL:

1. Senate Bill 1015 – House Bill 591 –Alcoholic Beverages – Anne ArundelCounty – Tasting Licenses

(1) These identical bills create a Class BWLTbeer, wine and liquor (on-premises) tasting license in Anne Arundel County. A Class BWLT license may only be issued to a holder of a Class A beer, wine and liquor (off-premises) license.

(2) The eligibility requirements for a Class BWT beer and wine (on premises) tasting license are limited so that the license may only be issued to a holder of a Class A beer, wine, and liquor (off-premises) license or a Class A beer and wine (off-premises) license.

(3) The annual fee for a Class BWT license is increased from $50 to $150 and a $500 fee for a Class BWLT license is established.


2. Senate Bill 846 – House Bill 831 –Alcoholic Beverages – Baltimore City –Baltimore City Alcoholic Beverages Actof 2014

(1) These bills provide for the appointment ofthree regular members and one alternate member to the Baltimore City Board of Liquor Commissioners by the Governor.

(2) Each appointee must be a resident and voter of Baltimore City, with high character and integrity and of recognized business capacity.


(3) The bills repeal the requirement that the executive secretary or the deputy executive secretary must be a member of the Maryland Bar.

(4) Furthermore, significant changes are made to provisions governing the issuance, transfer, and renewal of licenses including changes to the collection and allocation of board revenues.

EFFECTIVE UPON ENACTMENT.

3. Senate Bill 458 – House Bill 953 –Alcoholic Beverages – Baltimore City –Microbreweries

(1) These identical bills add Baltimore City to the list of locations in which a holder of a certain Class D alcoholic beverages license may be issued a Class 7 micro-brewery (on and off sale) license.

(2) The bill authorizes the license holder to brew at two locations using the same license if the Comptroller determines that the second location is necessary because of insufficient space at the existing location.

(3) Additionally, the bill prohibits the holder of the license from serving or selling beer at the second brewing location and authorizes the license holder to obtain a Class 2 rectifying license for the premises at the two locations.


4. Senate Bill 793 – Alcoholic Beverages –Baltimore City – Class B Licenses

(1) This bill authorizes the board to issue or allow the transfer of up to two Class B beer, wine, and liquor licenses into the area of 829 through 919 E. Fort Avenue within the 46th Legislative District only if the board has executed a memorandum of understanding between the community associations in Riverside and Locust Point regarding the nature of the proposed establishment and enforces the memorandum against any license holder seeking to renew or transfer the license.

(2) The cumulative number of licenses that may be issued or transferred is two.

(3) The board may not allow such a license to be transferred out of the area within the 46th Legislative District into any other area of Ward 24, Precinct 5.


5. Senate Bill 1103 – Alcoholic Beverages –Baltimore City – Class C licenses

(1) Authorizes the board to issue a Class C beer, wine, and liquor license in Ward 5, Precinct 1 of the 44th Alcoholic Beverages District.


6. Senate Bill 546 – House Bill 208 –Alcoholic Beverages – Baltimore County– Refillable Containers

(1) These identical bills standardize the requirements for alcoholic beverages refillable containers used in the sale of draft beer, craft beer, or wine for off premises consumption.

(2) This bill authorizes the board to issue a refillable container permit to sell draft beer in refillable containers for consumption off the licensed premises to a holder of a Class A, Class B, or Class D license.


7. Senate Bill 496 – Alcoholic Beverages –Calvert County - Organizational Licenses

(1) This bill authorizes the board to issue an organizational license to a fraternal organization, volunteer fire department, or volunteer rescue squad for use on the premises that the organization, fire department, or rescue squad owns or regularly uses to hold functions.

(2) A licensee may sell beer, wine, and liquor by the drink for consumption.

(3) The annual fee is $500.


8. Senate Bill 495 – Alcoholic Beverages –Calvert County – Premises Inspectionand Penalties

(1) This bill authorizes the board, or its designee to inspect each licensed premises in the


county every six months, rather than the previous rule of inspection every three months.

(2) The board may suspend an alcoholic beverages license for any alcoholic beverages violation and impose a fine of up to $1,000 for a violation of State law or $500 for a violation of the rules and regulations of the board.


9. Senate Bill 548 – Alcoholic Beverages –Calvert County – Special Event Permit

(1) This bill authorizes the board to issue aSpecial Event (festival) beer, wine, and liquor (on-sale) permit to a Class B or Class D license holder.

(2) The applicant must demonstrate a reasonable expectation of attracting at least 500 patrons to the special event and commit to provide additional security personnel at the event for traffic, parking, and patrol purposes as required.

(3) The permit fee is $500.


10. Senate Bill 340 – Alcoholic Beverages –Calvert County – UnlicensedEstablishments

(1) This bill prohibits an establishment that isnot licensed by the board from giving, serving, dispensing, keeping, or allowing to be consumed on its premises, or on premises under its control or possession, any alcoholic beverages.

(2) However, a volunteer fire department, rescue squad, or emergency medical services organization may conduct no more than four events annually on their premises or premises under their control or possession to which individuals may bring and consume alcoholic beverages.

(3) A violator is guilty of a misdemeanor and subject to maximum penalties of two years imprisonment and/or a fine of $10,000.


11. Senate Bill 341 – House Bill 1079 –Alcoholic Beverages – Calvert County –Refillable Containers

(1) Authorizes the board to issue a refillablecontainer permit to a holder of a Class A, Class B, or Class D alcoholic beverages license.

(2) A refillable container permit entitles the holder to sell draft beer for consumption off the licensed premises in a refillable container with a capacity of not less than 32 ounces and not more than 128 ounces.

(3) A refillable container permit applicant must complete the form that the board provides and pay an annual permit fee of $50 if the applicant already has an off-sale privilege or $500 if the applicant does not have an off-sale privilege.


12. Senate Bill 764 – Alcoholic Beverages –Caroline County – Volunteer FireCompanies

(1) Authorizes Caroline County volunteer firecompanies to store alcoholic beverages on the licensed premises in between licensed events if the alcoholic beverages are in a specially identified locked and secured location and are not sold or consumed except during licensed event hours for licensed event purposes.

(2) A license holder who violates this provision is subject to a $100 fine for the first offense, and $500 for subsequent offenses and denial of future requests for a license.


13. Senate Bill 560 – House Bill 156 –Alcoholic Beverages – Carroll County –License Fee Increases

(1) This bill authorizes phase in increases inlicense fees for alcoholic beverages in Carroll County.

(2) The fee increases are phased in from fiscal year 2015 through 2018.



14. House Bill 300 – Alcoholic Beverages –Charles County – Alcoholic BeverageLicenses

(1) This bill increases the minimum distancerestriction in Charles County so that a license to sell alcoholic beverages for consumption off premises may not be granted in any building which is within 1,000 feet, rather than 500 feet, of the property of any school.

(2) The existing 500-foot restriction remains with respect to a license to sell alcoholic beverages for consumption on premises.

EFFECTIVE UPON ENACTMENT.

15. House Bill 248 – Alcoholic Beverages –Charles County – Beer, Wine, and LiquorLicenses

(1) This bill increases various Class B alcoholicbeverages licenses fees in Charles County by restructuring the county’s existing Class B alcoholic beverages licensing scheme and instituting extra fees for additional license privileges.

(2) The bill also renames a Class BLX license to a Class B-BLX (luxury restaurant) on-sale beer, wine and liquor license.


16. House Bill 419 – Alcoholic Beverages –Charles County – Population Quota inSixth Election District

(1) This bill specifies that the board may use theresident population figures of the last federal census when determining the number of off-sale alcoholic beverages licenses that may be issued within each election district.

(2) Additionally, the bill authorizes the board to issue in the 6th election district one alcoholic beverages license with an off-sale privilege per every unit of 2,700 people based on the resident population figures of the last federal census.


17. Senate Bill 60 – House Bill 167 –Alcoholic Beverages – Dorchester County– Sunday Sales

(1) These identical bills authorize Class B (off-sale) beer and light wine licensees to sell beer and light wine on Sunday from 10 a.m. to midnight.

(2) Moreover, the bills expand the hours for sale of beer and light wine under a Class B (on-sale) beer and light wine license on Sunday from 10 a.m. to midnight.

(3) If Christmas Eve or New Year’s Eve is on a Sunday, beer and light wine may be sold both on and off premises from 10 a.m. to 2 a.m. the following day.


18. Senate Bill 619 – House Bill 433 –Alcoholic Beverages – Frederick CountyAlcoholic Beverages Act of 2014

(1) These bills authorize the Frederick CountyBoard of License Commissioners to issue a license for the sale of beer, wine, and liquor for consumption on the premises only to an organization located in the county that is a bona fide religious, fraternal, civic, war veterans’, or patriotic organization.

(2) All net proceeds from the sale of alcoholic beverages must be used solely for charitable purposes or to further the purposes of the organization.

(3) The bills also allow all of the bottles in a wine preservation system that the board approves to be opened at a wine sampling or tasting event in the county.

(4) No more than six other bottles of wine may be opened by a holder of a solicitor’s permit, the holder of the beer and wine sampling or tasting license, or an employee of the license holder.

(5) A single individual may not consume more than six ounces of wine from all brands in a single day.


19. Senate Bill 618 – House Bill 472 –Alcoholic Beverages – Frederick County –Country Inn Licenses

(1) These identical bills authorize the board toissue a Class B-CI (country inn) on-sale beer, wine, and liquor license for the use of an establishment that meets specified


requirements in the Burkittsville (twenty-second) election district.


20. House Bill 337 – Alcoholic Beverages –Frederick County – Farm Breweries

(1) Is a statewide bill that authorizes a holder of a Class 8 farm brewery license to obtain a Class 7 limited beer wholesaler’s license. In Frederick County, the bill removes the prohibition on the issuance of a license for the sale of alcoholic beverages for any place of business located within the following election districts if the business is a holder of a Class 8 farm brewery license: Catoctin (6th), Hauvers (10th), Jackson (16th); Linganore (19th), and Ballenger (23rd).


21. Senate Bill 420 – Alcoholic Beverages –Garrett County – Beer Festival Licenses

(1) This bill alters beer festival licenses in Garrett County so that the holder of a beer festival license may display and sell at retail beer that was manufactured and processed in any state.

(2) This bill also adds a Class 8 farm brewery license holder to the list of applicants eligible for a beer festival license in Garrett County.


22. House Bill 1097 – Alcoholic Beverages –Garrett County – Qualified Voters forSunday Sales

(1) The Garrett County Board of License Commissioners must provide the Department of Legislative Services, by December 1, 2014, a complete list of election districts and precincts in Garrett County in which Sunday sales of alcoholic beverages are authorized.

(2) Those districts and precincts must then be listed in a specified location in the Annotated Code of Maryland.


23. House Bill 836 – Alcoholic Beverages –Class A2 Light Wine Licenses

(1) This bill repeals the ability of the board to issue Class A2 Light Wine licenses since it is no longer needed and its privileges are available under the State Class 4 Limited Winery License issued by the Comptroller.


24. Senate Bill 552 – Alcoholic Beverages –Harford County - Class H-CC Beer,Wine, and Liquor License

(1) This bill eliminates the requirements that a Class H-CC (corporate club/conference center) license only be used by a private club of at least 25 members who pay an annual membership fee and may not be used for any purpose other than for the benefit of the club.

(2) A Class H-CC license may keep for sale and sell beer, wine, and liquor.

(3) The holder of a Class H-CC license may hold no more than four, instead of one, self-sponsored events per year in the banquet, conference, or meeting room.


25. House Bill 1170 – Alcoholic Beverages –Harford County – ResidencyRequirements

(1) This bill specifies that an applicant for a Class B restaurant or Class D tavern license who is acting on behalf of a business entity, must be a resident of the State for at least one year before filing the application, must remain a resident as long as the license is in effect, and must reside within a 100-mile radius of the Town of Bel Air.

(2) Furthermore, one of the applicants, regardless of the type of business entity, must be a responsible operator of the licensed establishment who has been a resident of the State for at least one year and remains a resident as long as the license is in effect and must reside within a 100 mile radius of the Town of Bel Air.


(3) A responsible operator must own at least 25% of the total business, except for an applicant for a Class B license.


26. Senate Bill 1112 – Alcoholic Beverages –Howard County – Population Restrictionson Class A Licenses

(1) This bill limits the number of Class A alcoholic beverage licenses of any type that can be issued by the board to one license for every 4,000 Howard County residents, as determined by the latest federal census.

(2) However, the limitation does not apply to a license issued for use in an existing shopping center or a proposed shopping center development for which a building permit has been issued that contains 200,000 or more square feet of commercial retail space.


27. House Bill 1091 – Alcoholic Beverages –Howard County – Beer Festivals

(1) This bill authorizes the board to issue a special beer festival license to the holder of a current retail alcoholic beverages license issued in the State, a State Class 5 Brewery License, a State Class 7 micro-brewery license, or a State Class 8 farm brewery license.

(2) The holder of a special beer festival license may display and sell at retail beer for consumption on or off the licensed premises on festival days and hours.

(3) The license fee is $50 for a one- or two-day festival.

(4) The board must approve one weekend at an unlicensed premises in Howard County for the special beer festival.


28. Senate Bill 49 – House Bill 226 –Alcoholic Beverages – Kent County –Kent County Alcoholic Beverages Act2014

(1) These identical bills authorize the Board of License Commissioners to issue a beer or

wine tasting (BWT) license to a holder of a Class A beer and wine license or a Class A beer, wine, and liquor license.

(2) Additionally, the inspector employed by the board may serve summonses and issue citations for specified alcohol related crimes in Kent County.

(3) The BWT license allows the licensee to serve, for tasting purposes only, samples of up to two ounces of wine from a given brand and four ounces from all brands and up to two ounces of beer from a given brand and six ounces from all brands to any one person in a single day for on-premises consumption.

(4) The annual BWT license fee is $200.


29. House Bill 137 – Alcoholic Beverages –Montgomery County – Beauty SalonLicense

(1) This bill authorizes the Board of License Commissioners to issue a special beauty salon beer and wine license to a holder of a beauty salon permit.

(2) The annual fee for the license is $100. (3) The license authorizes the licensee to provide no

more than five ounces of beer or wine by the glass for on-premises consumption by a beauty salon customer during specified cosmetology services and permitted fund raising events.

(4) The license may not be transferred to another location.

(5) Beer and wine may be provided during normal business hours but no later than 9 p.m. each night.


30. Senate Bill 305 – House Bill 132 –Alcoholic Beverages – MontgomeryCounty – Beer Sales and Delivery toRetail Dealers

(1) These bills authorize a holder of a Class 7 limited beer wholesaler’s license or a nonresident brewery permit to sell or deliver its own beer to a county liquor dispensary, a restaurant, or any other retail dealer in Montgomery County.

(2) These bills also authorize a county liquor dispensary, a restaurant, or any other retail dealer in Montgomery County to purchase beer directly from a holder of a Class 7


limited beer wholesaler’s license or of a nonresident brewery permit.


31. Senate Bill 657 – House Bill 463 –Alcoholic Beverages – MontgomeryCounty – Beer, Wine, and LiquorLicenses

(1) These bills allow the board to issue a Class D beer, wine, and liquor licenses for on-premises consumption. The annual fee is $3,000.

(2) The bills establish provisions relating to license requirements and inspections of licensed establishments.

(3) The bills also extend the time of day that holders of a Class B-BWL and B-BWL (H-M) licenses may sell alcoholic beverages.

(4) To obtain a Class D beer, wine, and liquor license, the owner must attest in a sworn statement that gross receipts from food sales in the establishment will be at least 40% of the total of all gross receipts.


32. Senate Bill 459 – House Bill 269 –Alcoholic Beverages – MontgomeryCounty – Clubhouse/Lodge Licenses(1) The board may issue a Class B-BWL

(Clubhouse/Lodge) license to the Executive Director of the Montgomery County Revenue Authority, or the Executive Director’s designee, for use by a multi-use facility that accommodates a golf course, a restaurant, a clubhouse, a tasting bar, and the catering of events anywhere on the property.

(2) The holder of this license is not required to be located in any specified geographic location and is not required to maintain any alcohol sales to food sales ratio.

(3) The annual fee is $1,000.


33. Senate Bill 311 – House Bill 146 –Alcoholic Beverages – MontgomeryCounty – Community Performing ArtsFacility Special BWL License

(1) Under the bills, a “community performing arts facility” is any facility used for shows, live performances, theater productions, art classes, exhibits, visual art shows, weddings, banquets, and community related activities.

(2) These bills allow the board to issue a Special BWL Community Performing Arts Facility alcoholic beverage license with an annual fee of $750.

(3) To qualify for the license, the performing arts facility must have a capacity of at least 200 but no more than 1,499 people.

(4) The licensee may sell alcoholic beverages by the drink for consumption on the premises during the hours of 10 a.m. to 2 a.m. the following day.

(5) Food must be served or provided during the hours in which alcoholic beverages are sold or consumed.


34. Senate Bill 298 – House Bill 136 –Alcoholic Beverages – MontgomeryCounty – Beer Festivals

(1) These bills authorize the county to conduct the Montgomery County Beer Festival through a “festival organization” to be selected by the county.

(2) The festival is to be held no more than four weekends per year and is to be conducted under the supervision of the Montgomery County Department of Liquor Control.

(3) The license fee is $30 per day.


35. Senate Bill 310 – Alcoholic Beverages –Montgomery County – MicrobreweryLicenses, Class D Beer, and Light WineLicenses

(1) This bill authorizes the holder of a Class D beer and light wine license in Montgomery County to be issued a Class 7 micro-brewery license by the Comptroller.


36. Senate Bill 300 – House Bill 142 –Alcoholic Beverages – Montgomery


County – Proportion of Food and Alcoholic Beverage Sales

(1) These bills decrease, from 50 to 40%, the minimum ratio of food sales to food and alcoholic beverage sales combined that restaurants and hotels must maintain in order to obtain or renew a Class B beer, wine and liquor license in Montgomery County.


37. Senate Bill 302 – House Bill 131 –Alcoholic Beverages – City of TakomaPark

(1) These bills repeal the June 30, 2014termination date of Chapter 390 of 2012, which provided an off-sale privilege for Class B beer and light wine licenses issued for hotels and restaurants in the City of Takoma Park.


38. House Bill 135 – Alcoholic Beverages –Town of Kensington

(1) This bill authorizes the board to issue aspecial B-K alcoholic beverage license to a restaurant located at the East side of Connecticut Avenue between Warner Street and Knowles Avenue in the Town of Kensington.

(2) The holder of the license may not serve alcoholic beverages after 11 p.m.


39. Senate Bill 250 – House Bill 287 –Alcoholic Beverages – Somerset County –Class 7 Micro-Brewery License

(1) These bills add Somerset County to the list ofjurisdictions in which a Class 7 micro-brewery license may be issued.

(2) The license may be issued to a holder of a Class B beer, wine, and liquor (on-sale) license for use on the premises of a restaurant.


40. Senate Bill 692 – House Bill 332 –Alcoholic Beverages – WashingtonCounty – Restaurant Seating Capacity

(1) These bills reduce the seating capacity in thedefinition of a restaurant in Washington County from 75 to 50 persons for a Class P alcoholic beverages (on-sale) license.

(2) These bills also exclude Class P licenses from being factored in calculating Washington County’s “population ration quota” for alcoholic beverage licenses.


41. Senate Bill 1079 – Alcoholic Beverages –Worcester County – Class D License

(1) This bill authorizes the board to issue a ClassD beer, wine, and liquor license within the corporate limits of the towns of Berlin and Snow Hill.



(a) Alcoholic Beverages License Fees $12,206,227 (b) Tax on Distilled Spirits 827,419,061 (c) Manufacturer’s Tax on Distilled Spirits 1,528,684 (d) Tax on Wine 190,638,995 (e) Tax on Beer 453,013,926 (f) Alcoholic Beverages Permit Fees 17,947,186 (g) Cigarette Tax 6,761,310,245 (h) Other Tobacco Products Tax 177,950,548 (i) Other Tobacco Products Licenses 63,425 Miscellaneous Revenue - Alcoholic Beverages Miscellaneous Revenue - Tobacco Tax

1,515,861 69,222,779

Total $8,512,816,937

(a) License fees are collected from manufacturers, wholesalers, railroads, steamboats and airline companies.

(b) The distilled spirits and sparkling and fortified wine tax was created on December 5, 1933 at $1.10 per wine gallon not over 100 proof. The tax on distilled spirits increased to $1.25 per wine gallon on 100 proof or less on October 1, 1939, and increased to $1.50 per wine gallon on 100 proof or less on July 1, 1955.

(c) The manufacturer’s tax on distilled spirits began on April 1, 1936 at the rate of 5 cents per proof gallon. The rate decreased to 2 ½ cents per proof gallon on June 1, 1937, brandy and neutral spirits were exempt. This tax was repealed on September 30, 1939.

(d) Prior to April 1, 1935, the tax levied on sparkling and fortified wines was the same rate as distilled spirits at $1.10 per gallon. As of May 17, 1935, the tax on distilled spirits; however, all wines of whatever alcoholic content were taxed at a rate of $ 0.20 cents per gallon. The wine tax rate increased to 40 cents per gallon on July 1, 1972.

(e) The beer alcoholic beverages tax was created on April 1, 1936 at the rate of 2.4375 cents per gallon. The rate increased to 3 cents per gallon on October 1, 1938, and further increased to 9 cents per gallon on July 1, 1972.

(f) Certain permit fees were established June 1, 1943 at an annual fee of $5.00 for each permit. As of June 1, 1959, permit fees of $50.00 established for: Public Storage, Public Transportation, Public Storage and Transportation, Nonresident Dealer, Import-Export, and Bulk Transfer. Permit fees of $25 established for: Individual Storage, Private Bulk Sales, and Non-Beverage (Commercial). Permit fees of $2.00 established for: Change of Domicile, Individual Transportation, and Vehicle Identification per vehicle. No permit fee for Non-Beverage eleemosynary or fuel-alcohol. Solicitor’s Permit created on June 1, 1973; the Wine Exhibition Permit on July 1, 1985 ($50.00 fee); and the Charity Wine Auction Permit on July 1, 1986 ($500.00 fee).

Non-Resident Storage Permits created on July 1987 ($500.00 fee). Alcohol Awareness Program Permit created on July 1, 1989 ($15.00 fee). Numerous license and permit fees increased effective May 1, 1992. Alcohol Awareness Instructor’s Permit created on October 1, 1994 ($5.00 fee); Family Beer and Wine Facility Permit on June 1, 1996 ($400.00 fee); Private Bulk Sales Permit on October 1, 1997 ($25.00 fee); Winery Special Event Permit on October 1, 2000 ($25.00 fee). Direct Wine Seller’s Permit has been repealed, and replaced on July 1, 2011 by Direct Wine Shipper Permit ($200 fee) and Common Carrier Permit ($100 fee). Fee per vehicle for Vehicle Identification card increased from $2.00 to $10.00 on June 1, 2003. Fee for a Charity Wine Auction permit reduced $500.00 to $10.00 on June 1, 2004. Non-resident winery permit created on April 25, 2006 ($50.00 fee). Brewery Special Event Permit created on June 1, 2008 ($25.00 fee). Resident Dealer Permit created on July 1, 2009 ($200 fee), and the fees for a Public Storage and Transportation Permit, Nonresident Dealer’s Permit, and a Bulk Transfer Permit increased to $200.

(g) Tobacco tax on cigarettes effective July 1, 1958, at rate of 3 cents per pack. Tax increased to 6 cents per pack on July 1, 1961; 10 cents per pack on June 1, 1975; 13 cents per pack on July 1, 1980; 16 cents per pack on June 1, 1991; 36 cents per pack on May 1, 1992; 66 cents per pack on July 1, 1999; $1.00 per pack on June 1, 2002; and $2.00 per pack on January 1, 2008. Prior to 1961, cigarette tax was imposed by certain counties and Baltimore City.

(h) Tobacco tax on Other Tobacco Products became effective on July 1, 2000 at a rate of 15% of the wholesale price.

(i) Other Tobacco Products Licenses effective May 1, 2011. Annual OTP fees: In-state manufacturers: $25.00, all wholesalers: $250 (waived if have cigarette wholesaler license); storage warehouse: $ 25.00

Note: The Alcoholic Beverages Division merged with the Cigarette Tax Unit in fiscal year 1972. Tobacco revenue begins in fiscal year 1972.

STATE GROSS REVENUE: 1933 - 2014


State of Maryland - Alcohol and Tobacco Tax Annual Report -2014 Page 12

% OfGross Net Total

Receipts Refunds Receipts Receipts

Receipts:

Spirits at $1.50 per wine gallon 16,131,020$ 146$ 16,130,874$ 3.7%

Wine at $.40 per gallon 6,105,224 472 6,104,752 1.4%

Beer at $.09 per gallon 8,751,720 179,370 8,572,350 2.0%

Cigarette Tax 370,507,391 2,117,348 368,390,043 84.7%

Other Tobacco Tax 33,964,268 1,352 33,962,916 7.8%

Alcoholic Beverage License Fees 429,963 1,250 428,713 0.1%

Alcoholic Beverage Permit Fees 1,184,145 225 1,183,920 0.3%

Miscellaneous Alcoholic Beverages 50,950 1,000 49,950

Miscellaneous Tobacco Tax 55,595 5,151 50,444

Fines 2,200 - 2,200

Other Tobacco License Fees 14,800 - 14,800 SUBTOTAL 437,197,276$ 2,306,314$ 434,890,962$ 100.0%

Notes:

and seized cash.

Other Tobacco License Fees:manufacturers, wholesalers, and storage warehouse. Fee waived for OTP wholesaler who has a cigarette wholesaler license. OTP licenses effective 5/1/2011. Cigarette license fees paid to special fund for cost of enforcing Cigarette Sales Below Cost Act.

GROSS REVENUE NET OF REFUNDS

Miscellaneous Alcoholic Beverages are Tax Application Fees,cash bonds, certified copies, service charges, sale of confiscated alcohol beverages

State of Maryland - Alcohol and Tobacco Tax Annual Report 2014- Page 13

Distilled SpiritsMONTH 2011 2012 2013 2014July 3,653$ 5,103$ 6,392$ 164,084 August 1,090,974 1,083,729 1,066,315 1,119,276 September 1,241,994 1,265,587 1,354,790 1,295,370 October 1,304,146 1,363,891 1,183,935 1,152,878 November 1,366,632 1,524,607 1,619,166 1,667,412 December 1,466,976 1,416,202 1,465,339 1,373,341 January 1,388,356 1,480,282 1,450,681 1,661,990 February 830,745 884,267 953,706 932,096 March 1,100,065 1,210,285 1,315,482 1,272,759 April 1,375,343 1,405,788 1,261,215 1,206,482 May 1,369,325 1,319,170 1,317,639 1,315,040 June 3,036,738 3,011,570 2,841,669 2,970,146 TOTAL $ 15,574,948 $ 15,970,480 $ 15,836,330 $ 16,130,874

% change from prior year 5.9% 2.5% -0.8% 2%

WineMONTH 2011 2012 2013 2014July 18,148$ 26,617$ 33,679$ 20,638 August 406,500 403,343 433,196 442,537 September 434,383 485,715 512,420 486,229 October 461,712 488,122 466,889 475,111 November 485,983 491,560 536,132 573,784 December 553,074 583,161 605,293 540,512 January 603,349 634,102 615,470 676,156 February 373,505 389,123 439,634 408,675 March 467,562 513,362 483,678 515,571 April 528,103 484,125 485,641 478,162 May 500,049 483,820 485,838 515,370 June 963,936 1,025,659 1,037,728 972,007 TOTAL $ 5,796,304 $ 6,008,709 $ 6,135,598 $ 6,104,752

% change from prior year 8.0% 3.7% 2.1% -0.5%

BeerMONTH 2011 2012 2013 2014July 344,561$ 65,246$ 65,583$ 62,131 August 567,119 853,410 899,869 894,931 September 902,866 876,358 836,841 805,776 October 769,338 759,984 696,791 558,031 November 711,291 628,799 685,795 703,841 December 659,421 683,501 743,354 674,989 January 631,047 634,780 645,949 623,211 February 619,395 654,800 619,989 607,706 March 618,286 694,952 643,279 653,019 April 754,757 789,516 690,180 701,273 May 757,634 726,848 779,950 759,189 June 1,771,766 1,662,114 1,587,442 1,528,252 TOTAL $ 9,107,481 $ 9,030,310 $ 8,895,022 $ 8,572,349

% change from prior year -1.4% -0.8% -1.5% -3.6%

ALCOHOLIC BEVERAGES REVENUE


CigarettesMONTH 2011 2012 2013 2014July 10,552,294$ 8,776,820$ 8,836,652$ 7,846,610 August 35,121,420 38,385,802 33,231,779 31,477,510 September 35,870,535 35,357,167 35,351,427 32,041,438 October 32,206,063 35,833,769 29,693,822 32,358,081 November 34,560,962 30,621,552 34,284,437 34,633,119 December 33,096,918 33,523,746 31,585,402 29,765,322 January 27,328,588 29,287,144 30,010,392 27,051,208 February 30,215,600 27,722,118 21,666,630 26,216,843 March 31,190,467 29,864,195 33,494,362 28,233,800 April 30,464,397 33,683,405 30,517,959 34,224,275 May 33,112,054 32,948,361 31,241,965 31,723,265 June 61,539,499 61,699,558 59,397,317 52,818,573 TOTAL 395,258,797$ 397,703,637$ 379,312,145$ 368,390,044$

% change from prior year 0.2% 0.6% -4.6% -2.9%

Other Tobacco ProductsMONTH 2011 2012 2013 2014July 326,462$ 241,261$ 364,061$ 669,432 August 1,000,763 949,065 2,831,775 2,476,152 September 983,739 974,523 3,297,503 2,776,020 October 1,211,352 1,275,966 3,139,577 3,422,421 November 916,433 920,704 2,826,410 2812130December 884,507 1,111,746 2,924,140 2431529January 1,159,359 1,106,513 3,086,334 2938545February 759,072 882,625 2,536,998 2154112March 1,058,310 988,297 2,035,574 2670355April 1,225,444 1,242,245 3,578,334 2,935,713 May 923,874 980,644 2,434,011 2,742,944 June 2,054,847 2,130,200 5,098,793 5,933,562 TOTAL 12,504,162$ 12,803,788$ 34,153,510$ 33,962,915$

% change from prior year 13.9% 2.4% 166.7% -0.6%

TOBACCO REVENUE


Licenses Issued RevenueFY2014 Annual Fee Collected Total

Alcohol License Fees:49 Application 200$ 9,750$

507 Filing Fee 30 15,200 555 24,950$

Manufacturer's Licenses:20 Distillery (Cost Varies) 16,750 47 Rectifying (Cost Varies) 27,150

3 Winery (Cost Varies) 2,063 71 Limited Winery (Cost Varies) 13,590 18 Brewery (Cost Varies) 25,875

2 Pub-Brewery (Cost Varies) 1,000 27 Micro-Brewery (Cost Varies) 12,750

5 Farm Brewery (Cost Varies) 700193 99,878$

Wholesaler's Licenses55 Beer, Wine and Liquor (Cost Varies) 103,520 23 Wine and Liquor (Cost Varies) 39,375 12 Beer and Wine (Cost Varies) 15,625

9 Beer (Cost Varies) 11,250 23 Wine (Cost Varies) 28,438 58 Limited Winery (Cost Varies) 2,765 27 Limited Beer (Cost Varies) 1,138

207 202,110 Railroad Licenses:

2 Beer, Wine and Liquor 200.00$ 400 400 2

Steamboat Licenses:50 Beer, Wine and Liquor (Cost Varies) 7,275 7,275

50Airplane Licenses:

9 Beer, Wine and Liquor 200.00$ 1,800 1,800 9

Caterer's Statewide:64 Alcoholic Beverages (Cost Varies) 117,250 117,250

64Cigarette Licenses:

17 Manufacturer 25 425 52 Wholesaler 750 39,000 38 Subwholesaler 500 19,000

1 Vendor 500 500 1 Storage Warehouse 25 25 8 Application Fee (Cost Varies) 1,450

97 Filing Fee 30 2,900 214 63,300

Other Tobacco Products Licenses:2 Manufacturer 25 50

59 Wholesaler 250 14,750 - Storage Warehouse 25 -

61 14,800

1294 Total Licenses Issued 531,763$

STATE REVENUE - LICENSES


STATE REVENUE - ALCOHOL PERMITS

PermitsIssued RevenueFY2014 Annual Fee Collected

397 Alcohol Awareness Instructor 5$ 1,985$ 23 Alcohol Awareness Program 15 34529 Brewery Special Event 25 725

171 Bulk Transfer 200 34,200105 Change of Domicile 5 525821 Direct Wine Sellers 200 164,200

2 Common Carrier 100 2007 Family Beer and Wine 400 2,800

11 Import and Export 75 82563 Individual Storage 50 3,15047 Individual Transportation 10 470

6 Non-Beverage 50 3001,480 Non-Resident Dealer 200 296,000

10 Non-Resident Storage 500 5,00054 Non-Resident Winery 50 2,700

3 Private Bulk Sale 25 7520 Public Storage 75 1,50013 Public Storage and Transportation 200 2,600

489 Public Transportation 75 36,67516 Resident Dealer 200 3,200

2,802 Solicitor 50 140,10047,829 Vehicle Identification Cards 10 478,285

6 Wine Aution 10 606 Wine Exhibition 50 300

56 Winery Offsite 100 5,60021 Winery Festival 100 2,100

54,487 1,183,920$


Per Capita Gallons Per Capita Gallons

Distilled Distilled County Spirits Wine Beer County Spirits Wine Beer

Allegany 1.79 1.40 23.50 Harford 1.52 2.49 17.15

Anne Arundel 2.28 3.99 20.07 Howard 1.51 3.02 12.16

Baltimore 1.96 2.75 15.40 Kent 2.55 4.05 22.70

Baltimore City 2.35 2.32 17.69 Montgomery 1.06 2.43 9.45

Calvert 1.92 2.76 20.18 Prince George's 1.69 1.51 13.74

Caroline 1.50 1.41 20.41 Queen Anne's 2.07 1.82 23.24

Carroll 1.62 2.71 18.75 St. Mary's 1.53 1.15 18.32

Cecil 2.97 3.21 27.03 Somerset 1.02 1.15 13.80

Charles 2.06 1.69 15.14 Talbot 2.45 5.92 19.96

Dorchester 1.69 1.82 22.19 Washington 1.95 1.66 20.31

Frederick 1.74 2.65 17.60 Wicomico 1.06 1.86 19.62

Garrett 2.44 2.50 25.63 Worcester 5.59 5.56 55.59

Note:

These figures are based on deliveries to retail licensees in the subdivisions by Maryland wholesaler licensees.

PER CAPITA CONSUMPTIONALCOHOL BEVERAGES


PER CAPITA TAX DOLLARS AND CONSUMPTIONALCOHOLIC BEVERAGES AND CIGARETTES

Per Capita Tax Dollars(Based on Net Revenue)

2005 2006 2007 2008 2009 2010 2011 2012 2013 2014

Distilled Spirits 2.369$ 2.440$ 2.522$ 2.551$ 2.611$ 2.661$ 2.698$ 2.722$ 2.674$ 2.703$ Wine 0.864 0.869 0.908 0.929 0.952 0.983 1.004 $1.024 1.036 1.023 Beer 1.685 1.683 1.677 1.682 1.614 1.603 1.570 $1.539 1.502 1.436Total 4.918$ 4.992$ 5.107$ 5.162$ 5.177$ 5.247$ 5.272$ 5.285$ 5.212$ 5.162$

Cigarettes 48.096$ 48.403$ 47.786$ 60.614$ 69.992$ 69.288$ 68.454$ 67.785$ 64.039$ 61.732$

Per Capita Consumption in Gallons(Based on Deliveries to Retailers)

2005 2006 2007 2008 2009 2010 2011 2012 2013 2014

Distilled Spirits 1.581 1.620 1.670 1.686 1.729 1.771 1.787 1.794 1.802 1.791Wine 2.100 2.132 2.221 2.276 2.324 2.404 2.450 2.497 2.498 2.501Beer * 18.453 18.496 18.226 18.285 17.962 17.691 17.162 16.743 16.170 15.990Total 22.134 22.248 22.117 22.247 22.015 21.866 21.399 21.034 20.470 20.282

Cigarettes 48.766 48.944 48.262 43.251 35.441 35.022 31.731 34.220 32.359 31.400

* Based on Maryland Department of Health population estimates. Sources: (1) U.S. Census Bureau, http://quickfacts.census.gov

(2) Brief Economic Facts - Counties of Maryland and Baltimore City Maryland Department of Business & Economic Development


Cigarettes (Packs of 20)* 187,379,700Note: Sales by political subdivisions are not available for cigarettes

Deliveries Statewide Total Gallons

Distilled Spirits 10,690,078Wine 14,925,822Beer 95,422,720

Deliveries by Political Subdivision

Distilled Spirits Wine BeerAllegany 131,674 103,171 1,727,883Anne Arundel 1,268,693 2,217,596 11,152,555Baltimore 1,617,006 2,261,807 12,677,447Baltimore City 1,462,512 1,442,592 11,008,021Calvert 173,577 249,593 1,825,667Caroline 48,903 45,980 667,341Carroll 271,744 454,595 3,142,559Cecil 302,536 326,671 2,754,409Charles 314,254 257,956 2,313,959Dorchester 55,243 59,464 724,874Frederick 420,955 640,161 4,249,462Garrett 73,011 74,652 765,919Harford 378,193 620,757 4,273,292Howard 461,325 918,663 3,703,301Kent 50,903 80,787 452,790Montgomery 1,077,724 2,474,444 9,607,246Prince George's 1,506,219 1,347,776 12,232,704Queen Anne's 100,583 171,730 1,127,610St. Mary's 167,752 200,078 2,008,369Somerset 26,788 30,128 362,462Talbot 92,932 224,393 757,222 Washington 292,361 248,764 3,038,184Wicomico 106,649 187,222 1,979,737Worcester 288,541 286,842 2,869,707

TOTALS 10,690,078 14,925,822 95,422,720

CIGARETTE SALES STATEWIDE

WHOLESALE ALCOHOLIC BEVERAGES SALES


Fiscal Sales Sales to Sales to Sales %Year Retailers Winery Samples Wholesalers Out-of-State Other Total Change

2003 13,504 49,785 7,472 40,765 1,312 0 112,838 13.2 %

2004 16,996 56,705 6,172 58,377 828 0 139,076 23.3

2005 20,802 62,497 4,919 72,328 1,035 201 161,783 16.3

2006 21,879 71,292 5,193 92,447 865 183 191,859 18.6

2007 13,748 84,295 6,205 123,123 1,167 119 228,658 19.2

2008 19,678 97,871 6,872 144,876 910 73 270,280 18.2

2009 31,657 101,735 9,451 133,867 1,279 129 278,117 2.9

2010 39,256 100,329 9,620 154,998 5,361 102 309,666 11.3

2011 34,125 117,148 12,438 179,294 2,188 406 345,599 11.6

2012 33,896 117,748 15,070 147,182 2,714 232 316,842 (8.3)

2013 36,808 140,918 16,594 144,554 4,508 1,298 344,680 8.8

2014 36,294 161,707 19,592 160,507 4,211 2,188 384,498 11.6 %

MARYLAND WINERY GALLONAGE SALES


Fiscal Sales at the Sales To Sales Consumed Returned To Tour %Year Brewery Wholesalers Out-of-State On Premise Brewery Sales Total Change

2003 368,717 606,415 970,878 5,998 (4,836) 1,947,173 2.5

2004 364,969 526,071 613,586 2,595 (1,725) 1,505,497 (22.7)

2005 343,529 638,157 738,342 1,561 (3,584) 1,718,005 14.1

2006 311,843 691,824 936,465 1,068 (2,996) 1,938,204 12.8

2007 429,717 580,387 1,557,511 75 (4,517) 2,563,173 32.2

2008 322,611 499,096 1,539,660 0 (3,204) 2,358,163 (8.0)

2009 319,997 491,198 1,617,973 0 (2,956) 2,426,213 2.9

2010 451,356 774,777 1,647,804 3,210 (29,658) 2,847,489 17.4

2011 260,647 1,045,959 2,253,338 2,875 (46,330) 3,516,489 23.5

2012 340,295 1,277,382 2,294,544 9,880 17,387 3,939,488 12.0

2013 390,701 1,599,903 2,562,829 20,634 15,372 4,589,440 16.5

2014 351,761 1,878,442 2,739,363 30,106 17,778 384 5,017,834 9.3 %

MARYLAND BREWERY GALLONAGE SALES

SUMMARY OF ACTIVITIES

Audits Completed: Brewery (Maryland) 16 Beer – Wholesaler (Maryland) 31 Rectifier, Distillery or Winery 19

Liquor and Wine Wholesaler (Maryland) 48 Cigarette Wholesaler 20 Other Tobacco Products 11

145 Inspection and Verification of Monthly Returns and Reports:

Maryland Manufacturer and Wholesaler: Brewery Tax Return 480 Beer Wholesaler Report 801 Distilled Spirits and Wine Tax Returns 2,584

Railroad, Steamboat and Airline Tax Returns 262 Out-of-State Brewer Tax Return 2,685 Out-of-State Wineries Tax Return 518 Cigarette Wholesaler Monthly Report 567 Cigarette Manufacturer Sample Tax Return 211 Cigarette Stamp Purchases and Payments Return 559Other Tobacco Products Tax Return (Wholesaler) 1,543 Other Tobacco Products Tax Return (Retailer) 427 Direct Wine Shippers 2543

13,180

Refund Claims Verified and Approved: Amount No. of Claims Alcoholic Beverages:

Beer $ 179,396.24 24 Wine $ 445.78 5 Distilled Spirits $ 145.86 1

Cigarettes: $ 2,117,348.25 9 Other tobacco products: Wholesaler $ 858.40 7 Retailer $ 493.37 2

Floor Tax $ 150.60 1 Escrow: $ 23,432.22 174

Issued Permits: $ 225.00 2 Issued License: $ 1,250.00 1 Cash Bond: $ 6,000.00 2

228 Other Reports:

Auditor’s reports reviewed and entered 145 Credit Control Reports received and checked 5,529 Returned check reports received and checked 462 Keg books 934 Public storage-transportation reports 182 Import-Export, Non-resident storage reports 106 7,358

Total 20,911

State of Maryland - Alcohol and Tobacco Tax Annual Report - 2014 Page 22

BULK TRANSFER PERMITS

Allegany County City of Annapolis Anne Arundel County Baltimore City Baltimore County Calvert County Caroline County Carroll County Cecil County Charles County Dorchester County Frederick County Garrett County Harford County Howard County Kent County Montgomery County Prince George’s County Queen Anne’s County St. Mary’s County Somerset County Talbot County Washington County Wicomico County Worcester County

Total:

3 1

13 30 24

1 0 2 4 4 1 8 2 1

11 1

16 21

1 7 1 1

13 1 4

171

Under Article 2B, § 2-101(f), a person whose license has expired or otherwise has been discontinued may, within 60 days, obtain a bulk transfer permit in order to transfer with or without consideration whether by sale, gift, inheritance, assignment or otherwise, the stock of alcoholic beverages on hand as of last day the license was effective.

The fee for a bulk transfer permit is $200. The table below indicates the number of bulk transfer permits issued in the respective jurisdictions, an approximate 19% increase from the prior year.

State of Maryland – Alcohol and Tobacco tax Annual Report – 2014 Page 23


STATE OF MARYLAND

Land Area in Square

Miles Population

Allegany County 424 73,521

Anne Arundel County 415 555,743

City of Annapolis 7 38,722Baltimore County 598 823,015Baltimore City 81 622,104Calvert County 213 90,484Caroline County 319 32,693Carroll County 448 167,564Cecil County 346 101,913

Charles County 458 152,864

Dorchester County 541 32,660Frederick County 660 241,409Garrett County 647 29,889Harford County 437 249,215

Howard County 251 304,580Kent County 277 19,944Montgomery County 491 1,016,677Prince George's County 483 890,081Queen Anne's County 372 48,517St. Mary's County 357 109,633Somerset County 320 26,273Talbot County 269 37,931Washington County 458 149,588Wicomico County 374 100,896Worcester County 468 51,620

Total 9,714 5,967,536

Sources: (1) U.S. Census Bureau, http://quickfacts.census.gov

(2) Brief Economic Facts - Counties of Maryland and Baltimore CityMaryland Department of Business & Economic Development

AREA AND POPULATION CHART

STATE OF MARYLAND ALCOHOLIC BEVERAGE RESTRICTIONS

Frederick County

Beer Only: Districts: 14th , 17th , and 22nd

Restrictions: 3rd District of Middletown. See Article 2B, § 8-211(d-1) No Alcoholic Beverages: Districts: 6th , 10th , 16th , 19th , and 23rd

All Alcoholic Beverages Permitted: Districts: 1st, 2nd, 4th, 5th, 7th, 8th, 9th, 11th, 12th, 13th, 15th, 18th, 20th, 21st, 24th,

25th, 26th

Montgomery County

No Alcoholic beverages: 12th District (Damascus), Barnesville, Kensington, Laytonsville, Washington Grove, and City of Takoma Park. Certain exceptions apply. See Article 2B, § 8-216

State of Maryland-Alcohol and Tobacco Tax Annual Report - 2014 Page 25


County Dispensaries:License Gross

RevenueNumber of

Stores Year Ended Gross Profit Expenses Net Profit Total RevenueMontgomery County 1,963,614$ 25 6/30/2014 75,547,000$ 47,979,000$ $ 27,568,000 29,531,614$ Somerset County 23,158 3 4/14/2014 1,695,909 1,567,877 128,032 151,190 Wicomico County 120,105 3 4/14/2014 1,842,446 1,332,094 514,544 634,649 Worcester County 782,988 5 5/14/2014 3,258,289 3,258,289 0 782,988

Other Jurisdictions:Baltimore City 1,451,996 1,451,996 City of Annapolis 412,200 412,200 Allegany County 130,260 130,260 Anne Arundel County 569,680 569,680 Baltimore County 824,873 824,873 Calvert County 129,950 129,950 Caroline County 52,050 52,050 Carroll County 172,150 172,150 Cecil County 190,720 190,720 Charles County 157,180 157,180 Dorchester County 84,550 84,550 Frederick County 359,514 359,514 Garrett County 120,450 120,450 Harford County 384,801 384,801 Howard County 288,683 288,683 Kent County 86,980 86,980 Prince George's County 976,230 976,230 Queen Anne's County 94,650 94,650 St. Mary's County 91,675 91,675 Talbot County 41,300 41,300 Washington County 74,450 74,450

Grand Totals: 6,694,341$ 37,794,782$

Local Revenue: Liquor Boards and County Dispensaries


Total % of TotalClass "A" - Off Sale:

Beer 50Wine 0Beer and Wine 447Beer, Wine and Liquor 1,075

Total "A" Licenses 1,572 22.4%

Class "B" - On or Off Sale ( Hotels and Restaurants):Beer 19Wine 0Beer and Wine 545Beer, Wine and Liquor 2,820

Total "B" Licenses 3,384 48.1%

Class "C" - On Sale (Clubs):Beer 3Wine 0Beer and Wine 44Beer, Wine and Liquor 524

Total "C" Licenses 571 8.1%

Class"D" - On or Off Sale ( Taverns and On Sale Generally):Beer 52Wine 0Beer and Wine 277Beer, Wine and Liquor 662

Total "D" Licenses 991 14.1%

Caterers - On or Off Sale:Beer, Wine and Liquor 63 0.9%

Class "BD-7" - On or Off Sale:Beer, Wine and Liquor ( Baltimore City) 451 6.41%

Total: 7,032 100.0%

Summary by Alcoholic BeveragesBeer 124 1.8%Wine 0 0.00Beer and Wine 1,313 18.7%

Beer, Wine and Liquor 5,595 79.6%Total: 7,032 100.0%

Kent, Prince George's counites and Baltimore City where the year begins July 1st, and Worcester county

incorporated towns where permitted law.periods. This summary includes county retail stores but does not include additional licenses issued by

RETAIL LICENSES ISSUED(Summary)

Retail alcholic beverages licenses are issued by the 23 countries and the cities of Baltimore and Annapolis. The license year begins May 1st and ends April 30th, except in Allegany, Baltimore, Calvert, Cecil, Garrett,

where the year begins June 1st. In Kent and Queen Anne's counties, licenses may be issued for six-month


Pop.

perTotal Total Total Total Total Liq. Lic

A B C D Beer A B C D B&W A B C D Wine A B C D BWL BD7 Cat Disp. Lic. Location

Baltimore City 0 33 15 16 50 114 0 249 335 61 62 707 451 451 1272 489Allegany 4 4 9 1 52 62 0 1 3 32 60 96 0 162 454Anne Arundel 0 3 33 2 2 40 0 80 267 39 110 496 0 536 1,037City of Annapolis 1 1 4 11 15 0 14 58 9 1 82 0 98 395Baltimore 1 1 12 10 12 1 35 0 180 311 84 154 729 0 765 1,076Calvert 8 8 4 7 11 0 28 52 9 6 95 0 114 794Caroline 6 1 1 8 5 3 8 0 16 6 4 4 30 1 1 47 696Carroll 2 1 3 1 13 5 19 0 40 68 15 123 2 2 147 1,140Cecil 0 4 8 12 0 23 91 17 131 0 143 713Charles 1 1 11 11 0 26 69 12 67 174 0 186 822Dorchester 12 12 7 5 4 16 0 12 26 10 48 0 76 430Frederick 12 4 16 28 30 2 60 0 53 137 36 226 3 3 305 792Garrett 1 5 6 6 9 6 21 0 24 1 27 52 0 79 378Harford 0 8 25 33 0 45 81 27 9 162 4 4 199 1,252Howard 1 1 2 22 1 3 26 0 61 156 7 31 255 0 283 1,076Kent 2 2 8 8 16 0 13 23 8 2 46 0 64 312Montgomery 1 1 2 152 213 82 447 0 1 507 37 1 546 1 1 996 1,021Prince George's 4 4 33 41 7 29 1 45 82 0 133 295 42 470 0 593 1,501Queen Anne's 2 3 5 6 3 9 0 18 30 10 8 66 16 16 96 505St. Mary's 3 3 6 3 13 16 0 42 58 43 143 1 1 166 660Somerset 1 1 19 2 21 0 4 7 9 20 0 42 626Talbot 0 11 41 9 61 0 0 31 31 92 412Washington 1 1 2 3 4 1 8 0 37 21 26 33 117 3 3 130 1,151Wicomico 0 63 5 3 71 0 3 48 15 3 69 0 140 721Worcester 2 1 3 51 38 10 99 0 150 16 32 198 1 1 301 171TOTAL 50 19 3 52 124 447 545 44 277 1313 0 0 0 0 0 1075 2820 524 662 5081 451 63 514 7032 849

Notes:

(1) County Dispensaries: Montgomery, Somerset, Wicomico, Worcester(2) Caroline, Dorchester, Queen Anne's and Washington Counties permit two licenses to same premises in certain cases.

RETAIL LICENSE: LOCAL LIQUOR BOARDS Beer Beer & Wine Wine Beer, Wine & Liquor

State of Maryland - Alcohol and Tobacco Tax Annual Report -2014 - Page 29

`

Tota

l Vio

lati

ons

All

egan

y

Ann

e A

rund

el

Balt

imor

e C

ity

Balti

mor

e C

ount

y

Cal

vert

Car

olin

e

Car

roll

Cec

il

Cha

rles

City

of A

nnap

olis

Dor

ches

ter

Fred

eric

k

Gar

rett

Har

ford

How

ard

Ken

t

Mon

tgom

ery

Prin

ce G

eorg

e's

Que

en A

nne'

s

St. M

ary'

s

Som

erse

t

Talb

ot

Was

hing

ton

Wic

omic

o

Wor

cest

er

After Hours 17 2 3 1 2 5 4Age of Employee 3 3BD7 License Beer, Wine, and Liqour - Cafeteria 1 1Class License 1 1Contents Tampering or Refills 4 2 1 1Dispensing of Liquor 1 1Display of Licenses 18 10 1 6 1Failure to Cooperate (Board/Police) 12 2 5 2 3False Statement 2 1 1Gambling on Premises 3 1 2Illegal Conduct 39 20 19Intoxicated Server 13 10 3Keg RegistrationLate Filing - Renewal 98 5 24 8 16 32 1 12License compliance check 1 1Minor Conducted Sale 2 2No Alcohol Awareness Certificate 32 1 2 1 2 4 19 3No Trader's License 2 2Noise-Disturbance of neighborhood 2 2Open Container 16 14 2Outdoor Advertising 4 4Outdoor Café 1 1Ownership & Operation 41 2 39Patrons on unlicensed premise 4 1 1 1 1Prohibited Hours 11 1 1 9Prohibited Practices 28 1 5 1 4 1 16Public Welfare or Nuisance 22 3 2 15 2Purchase from Other than Wholesaler 13 3 1 2 5 1 1Ratio Violation or Late Ratio Report 12 12Records, Reports, Invoices 27 5 1 3 1 1 15 1Refill Bottle 1 1Relationship with WholesalerRevocation or Suspension 18 1 3 11 3Sale of Alcoholic Beverage to a Minor 475 7 43 19 8 27 15 4 17 2 2 15 8 6 140 78 14 1 11 19 12 27Sale to Intoxicated Person 13 5 5 2 1Sale of Alcohol without a license 7 1 5 1Sanitation & Safety 3 3Trade Name Violation 2 2Unapproved Source 2 2Unauthorized Entertainment 28 4 1 23Underage PossessionVacation of Premises 9 3 1 1 4Violation Restriction of License 4 2 1 1Total Violations 991 89 28 96 32 0 7 9 30 29 5 17 25 3 63 17 6 205 191 14 2 0 13 19 47 44

RETAIL LICENSE VIOLATIONS - BASED ON REPORTS RECEIVED

RETAIL ALCOHOLIC BEVERAGES LICENSES

The twenty-three counties of Maryland, Baltimore City, and the City of Annapolis issue retail alcoholic beverages licenses. To find out details about the types of licenses issued, scope and restrictions of licenses, including hours of sale, fees, and other information, please go to the website of the liquor board, if available, or call. The telephone numbers for the liquor boards are on pages 24 and 25 of this report.

1. City of Annapolishttp://www.ci.annapolis.md.us/Government/Boards/ABCB.aspx

2. Allegany County - No website

3. Anne Arundel Countyhttp://www.aacounty.org/LiquorBoard/Classes/Index.cfm

4. Baltimore Cityhttp://baltimorecity.gov/Government/BoardsandCommissions/LiquorBoard/LicenseTypes.aspx

5. Baltimore Countyhttp://www.baltimorecountymd.gov/Agencies/liquorboard/formapplications.html

6. Calvert Countyhttp://www.co.cal.md.us/index.aspx?nid=664

7. Caroline Countyhttp://www.carolineplancode.org/boards/liquor_board.html

8. Carroll Countyhttp://ccgovernment.carr.org/ccg/license/default.asp

9. Cecil Countyhttp://www.ccgov.org/dept_liquorbd/index.cfm

10. Charles County – No website

11. Dorchester County – No website

State of Maryland – Alcohol and Tobacco Tax Annual Report – 2014

Page 30

http://www.ci.annapolis.md.us/Government/Boards/ABCB.aspx

http://www.aacounty.org/LiquorBoard/Classes/Index.cfm

http://baltimorecity.gov/Government/BoardsandCommissions/LiquorBoard/LicenseTypes.aspx

http://baltimorecity.gov/Government/BoardsandCommissions/LiquorBoard/LicenseTypes.aspx

http://www.baltimorecountymd.gov/Agencies/liquorboard/formapplications.html

http://www.carolineplancode.org/boards/liquor_board.html

http://ccgovernment.carr.org/ccg/license/default.asp

http://www.ccgov.org/dept_liquorbd/index.cfm

12. Frederick Countyhttp://www.frederickcountymd.gov/index.aspx?NID=1291

13. Garrett Countyhttp://www.garrettcounty.org/liquor-control-board

14. Harford Countyhttp://www.harfordcountymd.gov/lcb/

15. Howard Countyhttp://cc.howardcountymd.gov/displayprimary.aspx?ID=6442459948

16. Kent Countyhttp://www.kentcounty.com/gov/commissioners/applications.php

17. Montgomery Countyhttp://www.montgomerycountymd.gov/dlctmpl.asp?url=/content/dlc/liquor/home/index.asp

18. Prince George’s Countyhttp://www.princegeorgescountymd.gov/Government/BoardsCommissions/Board_Licenses/index.asp

19. Queen Anne’s Countyhttp://www.qac.org/default.aspx?pageid=623&template=3&PageLevel=2&toplevel=34&cid=73

20. St. Mary’s Countyhttp://www.co.saint-marys.md.us/countytreasurer/obtainingliquorlicense.asp

21. Somerset County – No website

22. Talbot Countyhttp://www.talbotcountymd.gov/index.php?page=liquor_board

23. Washington Countyhttp://www.wcliquor-bd.org/


Page 31

http://www.frederickcountymd.gov/index.aspx?NID=1291

http://www.garrettcounty.org/liquor-control-board

http://www.harfordcountymd.gov/lcb/

http://cc.howardcountymd.gov/displayprimary.aspx?ID=6442459948

http://www.kentcounty.com/gov/commissioners/applications.php

http://www.montgomerycountymd.gov/dlctmpl.asp?url=/content/dlc/liquor/home/index.asp

http://www.montgomerycountymd.gov/dlctmpl.asp?url=/content/dlc/liquor/home/index.asp

http://www.princegeorgescountymd.gov/Government/BoardsCommissions/Board_Licenses/index.asp

http://www.princegeorgescountymd.gov/Government/BoardsCommissions/Board_Licenses/index.asp

http://www.qac.org/default.aspx?pageid=623&template=3&PageLevel=2&toplevel=34&cid=73

http://www.qac.org/default.aspx?pageid=623&template=3&PageLevel=2&toplevel=34&cid=73

http://www.co.saint-marys.md.us/countytreasurer/obtainingliquorlicense.asp

http://www.talbotcountymd.gov/index.php?page=liquor_board

http://www.wcliquor-bd.org/

24. Wicomico Countyhttp://wicliq.com/

25. Worcester Countyhttp://liquormrt.com/


Page 32

http://wicliq.com/

http://liquormrt.com/

Allegany County Board of License Commissioners 701 Kelly Road, Room 202 Cumberland, Maryland 21502 Phone: 301-724-6485 FAX: 301-777-2001

Annapolis (City of) Alcoholic Beverage Control Board Municipal Building, Room 102 160 Duke of Gloucester Street Annapolis, Maryland 21401-2526 Phone: 410-263-7942 FAX: 410-280-1853

Anne Arundel County Board of License Commissioners 2660 Riva Road, 3rd Floor Annapolis, Maryland 21401 Phone: 410-222-1148 FAX: 410-222-1810

Baltimore (City of) Board of Liquor License Commissioners 231 East Baltimore Street, 6th Floor Baltimore, Maryland 21202 Phone: 410-396-4385

Baltimore County Board of Liquor License Commissioners County Office Building 111 W. Chesapeake Ave., Room G14 Towson, Maryland 21204 Phone: 410-887-3191 FAX: 410-887-3970

Calvert County Liquor Board Calvert County Court House 175 Main Street Prince Frederick, Maryland 20678-3337 Phone: 410-535-1600 ext. 2306 FAX: 410-535-1787

Caroline County Board of License Commissioners Health and Public Service Building 403 South Seventh St., Suite 210 Denton, Maryland 21629-1335 Phone: 410-479-8100 FAX: 410-479-4187

Carroll County Board of License Commissioners County Office Building 225 N. Center Street, Room 113 Westminster, Maryland 21157-5194 Phone: 410-386-2094 FAX: 410-386-2444

Cecil County Board of License Commissioners 200 Chesapeake Boulevard, Suite 1600 Elkton, Maryland 21921 Phone: 410-996-5215 FAX: 410-996-1172

Charles County Board of License Commissioners County Government Building P.O. Box 2150 La Plata, Maryland 20646 Phone: 301-645-0555 FAX: 301-645-0515

Dorchester County Board of License Commissioners County Office Building 501 Court Lane, Room 101 Cambridge, MD 21613 Phone: 410-901-1076 FAX: 410-228-9641

Frederick County Liquor Board 12 E. Church Street, Winchester Hall Frederick, Maryland 21701 Phone: 301-600-1156 FAX: 301-600-3500

RETAIL LICENSE ISSUING AUTHORITY

State of Maryland – Alcohol and Tobacco Tax Annual Report – 2014 Page 33

Garrett County Board of License Commissioners Garrett County Government Building 203 South 4th Street, Room 208 Oakland, Maryland 21550 Phone: 301-334-1925 FAX: 301-334-5023

Harford County Liquor Control Board 16 N. Main Street Bel Air, Maryland 21014-3780 Phone: 410-879-6370 FAX: 410-638-4970

Howard County Board of License Commissioners George Howard Building 3430 Court House Drive Ellicott City, Maryland 21043 Phone: 410-313-2008 FAX: 410-313-3297

Kent County Board of License Commissioners Government Center 400 High Street Chestertown, Maryland 21620 Phone: 410-778-4600 FAX: 410-778-7482

Montgomery County Board of License Commissioners 201 Edison Park Drive Gaithersburg, Maryland 20878 Phone: 240-777-1999 FAX: 240-777-1991

Prince George's County Board of License Commissioners 5012 Rhode Island Ave., Room 204 Hyattsville, Maryland 20781 Phone: 301-699-2770 FAX: 301-985-3548

Queen Anne's County Board of License Commissioners 160 Coursevall Drive Centreville, Maryland 21617 Phone: 410-758-3133 FAX: 410-758-8473

St. Mary's County Alcohol Beverage Board P.O. Box 653, 41650 Tudor Hall Road Leonardtown, Maryland 20650 Phone: 301-475-7844 ext. 1600 FAX: 301-475-3364

Somerset County Board of License Commissioners P.O. Box 74 Princess Anne, Maryland 21853 Phone: 410-651-0440 FAX: 410-651-9026

Talbot County Board of License Commissioners Court House South Wing 11 North Washington Street Easton, Md. 21601 Phone: 410-770-8019 FAX: 410-770-8078

Washington County Board of License Commissioners 148 W. Washington Street Hagerstown, Maryland 21740 Phone: 301-797-4591 FAX: 301-797-4599

Wicomico County Board of License Commissioners 212 Main Street Salisbury, Maryland 21801-0078 Phone: 410-548-4835 FAX: 410-548-4374

Worcester County Board of License Commissioners One West Market St., Room 1201 Snow Hill, Maryland 21863-1070 Phone: 410-632-1908 FAX: 410-632-3008

RETAIL LICENSE ISSUING AUTHORITY

State of Maryland – Alcohol and Tobacco Tax Annual Report –2014 Page34

Montgomery County Department of Liquor Control 16650 Crabbs Branch Way Rockville, Maryland 20855-2297 Phone: 240-777-1990 FAX: 240-777-1962

Somerset County Liquor Control Board 10840 Market Lane, Bldg A, Suite 5 Princess Anne, Maryland 21853 Phone: 410-651-0588 FAX: 410-651-3622

Wicomico County Liquor Control Board 807 S. Salisbury Boulevard Salisbury, Maryland 21801 Phone: 410-749-5721 FAX: 410-341-0860

Worcester County Liquor Control Board 5363 Snow Hill Road Snow Hill, Maryland 21863 Phone: 410-632-1250 FAX: 410-632-3010

LIQUOR CONTROL BOARDS

DISPENSARY LOCATIONS

Montgomery County Burtonsville Cabin John Chevy Chase Cloverly Darnestown Diamond Square Fallsgrove Flower Avenue Hampden Lane Kensington Kingsview Leisure World

Milestone Montgomery Village Montrose Crossing Muddy Branch Olney Pike Potomac Silver Spring Walnut Hill Westwood Wheaton White Oak

Somerset County Crisfield Pocomoke Princess Anne

Wicomico County Salisbury - 3

Worcester County Berlin - 1 Ocean City - 3 Pocomoke City - 1 Snow Hill - 1



STATE OF MARYLAND - CLERKS OF THE COURT

Dawne D. Lindsey, Clerk Allegany County Circuit Court 30 Washington Street Cumberland, Maryland 21502 Telephone: 301-777-5923

1-800-988-9087 Fax: 301-777-2100

Robert P. Duckworth, Clerk Anne Arundel County Circuit Court P. O. Box 71 8 Church Circle Annapolis, Maryland 21404-0071 Telephone: 410-222-1397

1- 888-246-0615 Fax: 410-222-1140

Frank M. Conaway, Clerk Baltimore City Circuit Court 100 N. Calvert Street, Room 628 Baltimore, Maryland 21202 Telephone: 410-333-3722 Fax: 410-333-3767

Julie Ensor, Clerk Baltimore County Circuit Court 401 Bosley Avenue, P. O. Box 6754 Towson, Maryland 21285-6754 Telephone: 410-887-2601

1-800-938-5802 Fax: 410-887-2834

Kathy P. Smith, Clerk Calvert County Circuit Court 175 Main Street Prince Frederick, Maryland 20678 Telephone: 410-535-1660

1-888-535-0113 Fax: 410-535-9572

F. Dale Minner, Clerk Caroline County Circuit Court 109 Market Street P. O. Box 458 Denton, Maryland 21629 Telephone: 410-479-1811 Fax: 410-479-1142

Donald B. Sealing II, Clerk Carroll County Circuit Court 55 N. Court Street, Room G8 Westminster, Maryland 21157-5155 Telephone: 410-386-8710

1-888-786-0039 Fax: 410-876-0822

Derrick W. Lowe, Clerk Cecil County Circuit Court 129 N. Main Street, Room 108 Elkton, Maryland 21921 Telephone: 410-996-1021

1-888-287-0576 Fax: 410-392-6032

Sharon L. Hancock, Clerk Charles County Circuit Court 200 Charles Street P. O. Box 970 LaPlata, Maryland 20646 Telephone: 301-932-3201

301-870-2659 Fax: 301-932-3289

Amy J. Craig, Clerk Dorchester County Circuit Ct. 206 High Street, P. O. Box 150 Cambridge, Maryland 21613 Telephone: 410-228-0481

1-800-340-9186 Fax: 410-228-1860

Sandra K. Dalton, Clerk Frederick County Circuit Court 100 W. Patrick St Frederick, Maryland 21701 Telephone: 301-600-1976

1-800-341-8797 Fax: 301-600-2245

Timothy W. Miller, Clerk Garrett County Circuit Court 203 S. 4th Street, Room 109 P. O. Box 447 Oakland, Maryland 21550 Telephone: 301-334-1937

1-800-989-9760 Fax: 301-334-5017

James Reilly, Clerk Harford County Circuit Court 20 W. Courtland Street Bel Air, Maryland 21014 Telephone: 410-638-3426

410-879-2000 1-800-989-8296

Fax: 410-838-8540

Wayne A. Robey, Clerk Howard County Circuit Court The Thomas Dorsey Bldg 9250 Bendix Rd., Columbia, Maryland 21045 Telephone: 410-313-2111

1-888-313-0197 Fax: 410-313-3896

Mark L. Mumford, Clerk Kent County Circuit Court 103 North Cross Street Chestertown, Maryland 21620 Telephone: 410-778-7460

1-800-989-2520 Fax: 410-778-7412

Barbara Meiklejohn, Clerk Montgomery County Circuit Court 50 Maryland Avenue Room 111 Rockville, Maryland 20850 Telephone: 240-777-9400

1-888-287-0593 Fax: 240-777-9451

Sydney Harrison, Clerk Prince George’s County Circuit Court Court House, Room L-15 14735 Main Street Upper Marlboro, Maryland 20772 Telephone: 301-952-3318

1-800-937-1335 Fax: 301-952-3502

Scott MacGlashan, Clerk Queen Anne’s County Circuit Court 100 Court House Square Centreville, Maryland 21617 Telephone: 410-758-1773

410-758-1783 (After 5:00) 1-800-987-7591

Fax: 410-758-4627

Joan W. Williams, Clerk St. Mary’s County Circuit Court 41605 Courthouse Drive Leonardtown, Maryland 20650 Telephone: 301-475-7844

1-800-988-5052 Fax: 301-475-4658

Charles Horner, Clerk Somerset County Circuit Court Court House 30512 Prince William Street Princess Anne, Maryland 21853 Telephone: 410-845-4840

1-800-341-2206 Fax: 410-651-1048

Mary Ann Shortall, Clerk Talbot County Circuit Court Court House 11 N. Washington St., Ste. 16 Easton, Maryland 21601 Telephone: 410-822-2611

1-800-339-3403 Fax: 410-820-8168


Dennis J. Weaver, Clerk Washington County Circuit Court 24 Summit Avenue Hagerstown, Maryland 21740 Telephone: 301-733-8660

1-800-937-2062 Fax: 301-791-1151

Mark S. Bowen, Clerk Wicomico County Circuit Court Court House, Room 105 101 North Division Street PO Box 198 Salisbury, Maryland 21803-0198 Telephone: 410-543-6551

1-800-989-6592 Fax: 410-546-8590

Susan Braniecki, Clerk Worcester County Circuit Court Court House, Room 104 One West Market St. P. O. Box 40 Snow Hill, Maryland 21863 Telephone: 410-632-5500

410-632-0600 1-800-340-0691

Fax: 410-632-5507

Date post:	04-Nov-2018
Category:	Documents
Upload:	trinhnhi
View:	217 times
Download:	0 times

Alcohol & Tobacco Tax Annual Report - Maryland...

Documents