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Community - Annapolis
Sidewalk fee called an invalid taxPublished 07/16/08
The Annapolis sidewalk fee is an impermissible tax, the state's Attorney General's Office stated in an advisory letter issued Monday. Under the Maryland Constitution, a city cannot levy a tax without the General Assembly first passing enabling legislation, the letter from Assistant Attorney General William R. Varga states. "It was imposed citywide with no consideration where it would be used," Mr. Varga said in a phone interview this morning. The levy - $25 yearly on homeowners, $150 on businesses - is a tax and not a fee, according to the Mr. Varga, because it is a general charge for property owners,...
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