Alcohol & Tobacco Tax · Other Tobacco Products include chewing tobacco, snuff, pipe tobacco, cigars and roll-your-own. Tobacco taxes provided the largest percentage of ... 1937,

Annual ReportAlcohol & Tobacco Tax

Fiscal Year 2009

Comptroller of Maryland

Comptroller of MarylandAlcohol & Tobacco TaxPeter Franchot, Comptroller of Maryland

Louis L. Goldstein Treasury BuildingP.O. Box 2999

Annapolis, MD 21404-2999Tel: 410.260.7314

To the General Assembly and the Governor of Maryland:

I am pleased to present the fiscal year 2009 report of the Alcohol and Tobacco Tax Bureau of the State Comptroller’s Office, transmitted in compliance with provisions of Section 14-203 of Article 2B of the Annotated Code of Maryland and prepared by the Alcohol and Tobacco Tax office.

This report reviews the office’s activities and details revenue collections and comparisons, license information, consumption figures and other statistics.

If you need more information on any items covered in this report, please contact the Alcohol and Tobacco Tax office or me, in Annapolis, and we will be happy to help you.

Sincerely,

Comptroller of Maryland

Table of Contents

I. Preface Introduction............................................................. 1

II. RevenuesState Gross Revenue from 1933-2008 .................. 2 Net Revenue .......................................................... 3 Revenue Comparison by Months ........................... 4

Distilled Spirits, Wine, Beer Revenue Comparison by Months............................ 5

TobaccoState Gross Revenue from Licenses ..................... 6 State Gross Revenue from Permits ........................ 7

III. Consumption TrendsConsumption of Distilled Spirits, Beer & Wine ........ 8 Per Capita Tax Dollars & Consumption .................. 9

Distilled Spirits, Wine, BeerWholesale Alcoholic Beverage Deliveries & Cigarette Sales for Fiscal Year 2008................... 10 Comparative Analysis ............................................. 11 Maryland Wineries .................................................. 12 Maryland Breweries ................................................ 13

IV. Administrative & EnforcementSummary of Administrative Activities...................... 14

V. AppendixBulk Transfer Permits ............................................. 15 Alcoholic Beverages Area & Population Chart........ 16 State of Maryland Map............................................ 17 Revenues Received by Local Authorities................ 18 Retail Licenses by Class......................................... 19 Retail Licenses as of April 30, 2008........................ 20 Retail License Violations......................................... 21 Retail License Information ...................................... 22-29 Retail License Issuing Authorities ........................... 30-31 Liquor Control Boards & Dispensary Locations ...... 32 Clerks of the Court Statewide ................................. 33

INTRODUCTION

State of Maryland - Alcohol and Tobacco Tax Annual Report - 2009Page 1

The Revenue Administration Division of theComptroller of Maryland is responsible for collectingalcoholic beverage and tobacco taxes, and administering theState’s alcoholic beverage and tobacco tax laws. The Motor-fuel, Alcohol, and Tobacco Tax (“MATT”) Regulatory Bureau,Field Enforcement Division of the Comptroller is responsiblefor regulation and enforcement of the State’s alcoholicbeverage and tobacco tax laws.

This report details the Revenue AdministrationDivision’s activities, including revenue collections and auditactivities for fiscal year 2009: July 1, 2008 through June 30,2009.

Revenue

Total net receipts derived from the alcoholicbeverage and tobacco taxes, license and permit fees, andmiscellaneous income for fiscal year 2009 amounted to$435,896,648. A 3.36% decrease in the beer tax revenue, a2.75% increase in wine tax collections and a 2.61% increasein the distilled spirits receipts contributed to an overallincrease of .70% in alcoholic beverage tax collectionscompared with fiscal year 2008. The net receipts from thesale of cigarette tax stamps, $394,308,110, reflected a15.7% decrease from the previous fiscal year. The netreceipts from Other Tobacco Products Tax amounted to$10,796,842, an increase of 12.72% from the previous fiscalyear. Other Tobacco Products include chewing tobacco,snuff, pipe tobacco, cigars and roll-your-own.

Tobacco taxes provided the largest percentage ofnet receipts at 93.05%, with distilled spirits -- 3.37.%, beer –2.09%, wine – 1.23% and net other collections – 0.26%.

Alcohol and Tobacco Legislation

The Maryland General Assembly passed 5legislative bills during the 2009 session related to thealcohol and tobacco tax laws. Those bills are listed with thecorresponding chapter number indicated in parenthesis. TheGeneral Assembly also passed approximately 34 alcoholbills affecting laws at the county level. For a summary of thelegislation, visit the Maryland General Assembly’s website,http://mlis.state.md.us.

2009 Regular Session

Senate Bill 64 (Chapter 353).Alcoholic Beverage Tax – Assessment and Appeals – Tax Procedures and Penalties

This bill adds alcoholic beverage tax to theprovisions which allow a taxpayer to make an application forrevision of a tax assessment and for the Comptroller to holdan informal hearing concerning such an appeal. The bill alsogives the Comptroller authority to decrease or abate anerroneous assessment for alcoholic beverage tax. Currently,the authority of the Comptroller to conduct hearings relatedto the alcoholic beverage tax is in Article 2B. This authorityshould be in the Tax-General Article, Title 13 where all theother taxes collected by the Comptroller are found. Also, thisbill increases the penalty for unpaid alcoholic beverage tax

from an amount not exceeding 10% to an amount not exceeding 25%,the same as the penalty for unpaid tobacco tax. The purpose of theincrease in penalty amount is to align the alcoholic beverage tax withthe tobacco tax, and to secure voluntary compliance. Effective October1, 2009

Senate Bill 162 (Chapter 205)Alcoholic Beverages – Resident Dealer’s Permit

This bill establishes a new Resident Dealer Permit for alcoholicbeverages. A Resident Dealer Permit will be issued for an annual fee of$200 to those persons who do not own a warehouse and sell directlythrough a licensed Maryland wholesaler. This permit is the counterpartto the nonresident dealer permit, except for the residency requirementof 2 years prior to filing an application. A Maryland-based importer whoacts like a nonresident dealer with respect to Maryland wholesalers maypay the same annual licensure fee as nonresident dealers rather thanthe more costly wholesaler license fee.Effective July 1, 2009

House Bill 653 (Chapter 688)Fire Safety Performance Standard for Cigarettes – Sale orDistribution for Consumer Testing Under Controlled Settings

This bill defines “sell” and “consumer testing” for determiningapplicability of the Fire Safety Performance Standard law. The definitionof “sell” includes sample cigarettes, and cigarettes used for consumertesting. By changing the definition of “sell” to include cigarettes used forconsumer testing, a manufacturer certification can be required for thosecigarettes used in a non-controlled setting, such as random sampling ofcigarettes sent to the public. This type of certification may be filed“confidential under seal” with respect to the cigarettes descriptors ofbrand, style, length, circumference, flavor, and package in order toprotect proprietary information. Effective October 1, 2009

Senate Bill 1059 (Chapter 347)Cigarette Business Licenses – Cigarette Manufacturers –Definitions and Scope of License

This bill changes the definition of a manufacturer to includecigarette makers that have plants located outside of the United States,and those that sell cigarettes only to Maryland licensed wholesalerslocated outside of State boundaries. It allows all manufacturers to obtaina license to sell cigarettes in Maryland, and incorporates into thedefinition of manufacturer those “participating manufacturers” who areparties to the Master Settlement Agreement and defined asmanufacturers under the MSA because of their status as the exclusiveU.S. importer for foreign cigarette manufacturers. Effective October 1,2009

Senate Bill 12 (Chapter 12)Chapter 12 – Senate Bill 12 - Tobacco Product Manufacturers –Settlement of State Claims – Nonparticipating Manufacturers –Deposit of Funds in Escrow – Codification of Model Statute

This bill codifies the Tobacco Product Manufacturers EscrowAct passed by the Maryland General Assembly in 1999. It makes nosubstantive change to Maryland law. The Escrow Act requires cigarettemanufacturers that have not signed the Master Settlement Agreement(MSA) to deposit certain monies in an escrow account to ensure thatfunds would be available if the State of Maryland were to sue them inthe future. By requiring these payments, the Escrow Act levels theplaying field between tobacco manufacturers that have signed the MSAand those that have not, and thereby promotes the public healthprovisions of the MSA. Effective October 1, 2009

STATE GROSS REVENUE FROM 1933 - 2009

a) Alcoholic Beverage License Fees 10,422,186,07 ab) Distilled Spirits 748,742,412.78 bc) Manufacturer’s Tax on Distilled Spirits 1,528,684.14 cd) Wine 160,989,230.77 de) Beer 408,065,446.73 ef) Alcoholic Beverage Permit Fees 12,675,058.25 fg) Cigarettes 4,823,275,602.03 gh) Other Tobacco Products 72,545,939.23 h Miscellaneous Alcoholic Beverages 1,331,950.50 Miscellaneous Tobacco 65,005,407.42Total $6,304,581,917.92

The Solicitor’s Permit began June 1, 1973,the Wine Exhibition Permit began July 1, 1985 at a $50.00 fee and Charity Wine Auction Permit began July 1, 1986 at a $500.00 fee. The issuance of Non-Resident Storage Permits began July 1987, at a $500.00 fee. The Alcohol Awareness Program Permit began July 1, 1989 at a $15.00 fee. Numerous license and permit fees were increased effective May 1, 1992. The Alcohol Awareness Instructor’s Permit began October 1, 1994 at a $5.00 fee; the Family Beer and Wine Facility Permit began on June 1, 1996 at a $400.00 fee; the Private Bulk Sales Permit began on October 1, 1997 at a $25.00 fee; the Winery Special Event Permit began on October 1, 2000 at a $25.00 fee and the Direct Wine Seller’s Permit began on July 1, 2002 at a $10.00 fee. The fee per vehicle for Vehicle Identification cards was increased from $2.00 to $10.00 effective June 1, 2003. The fee for a Charity Wine Auction permit was reduced from $500.00 to $10.00 effective June 1, 2004. The Non-resident winery permit began April 25, 2006 at a $50.00 fee. The Brewery Special Event Permit began on June 1, 2008 at a $25.00 fee.

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

(b) Distilled spirits and sparkling and fortified wines excise tax began 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 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, and exempted brandy and neutral spirits. This tax was discontinued 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. Effective this date, wine was taxed at the same rate; reduced to 20 cents per gallon. The rate increased to 40 cents per gallon on July 1, 1972.

(e) The beer excise tax began April 1, 1936, at the rate of 2.4375 cents per gallon. The rate increased to 3 cents per gallon October 1, 1938. The rate increased to 9 cents per gallon July 1, 1972.

(f) Certain permit fees were established June 1, 1943, at an annual fee of $5.00 for each permit issued. Subsequently these permits and fees were changed. Permit fees were established June 1, 1959, as follows: Public Storage $50.00, Public transportation $50.00, Public Storage and Transportation $50.00, Individual Storage $25.00, Non-Residential Dealer $50.00, Import

and Export $50.00, Bulk Transfer “BO” $50.00, Bulk Transfer “BU” $25.00, Non-Beverage (Commercial) $25.00, Non-Beverage Eleemosynary-gratis, Change of Domicile $2.00, Individual Transportation $2.00, Vehicle Identification $2.00 per vehicle.

(g) The state cigarette excise tax began July 1, 1958, at the rate of 3 cents per pack. The tax increase 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) The state excise tax on Other Tobacco Products began on July 1, 2000, at a rate of 15% of the wholesale cost of the product.

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

Allocation of Revenue: License fees and excise taxes are distributed to the General Fund.

State of Maryland - Alcohol and Tobacco Tax Annual Report – 2009 Page 2

% OfGross Net Total

Receipts Refunds Receipts Receipts

Receipts:

Spirits at $1.50 per wine gallon 14,707,950$ -$ 14,707,950$ 3.37%

Wine at $.40 per gallon 5,365,296 - 5,365,296 1.66

Beer at $.09 per gallon 9,235,671 141,147 9,094,524 3.06

Cigarette Tax 394,308,110 149,599 394,158,511 87.11

Other Tobacco Tax 10,976,842 - 10,976,842 2.94

Alcoholic Beverage License Fees 309,390 - 309,390 0.09

Alcoholic Beverage Permit Fees 778,440 50 778,390 0.28

Miscellaneous Alcoholic Beverages 36,374 2,000 34,374 0.01

Miscellaneous Tobacco Tax 594,598 125,947 468,651 0.25

Fines 2,720 - 2,720 0.00

Tobacco License Fees - - - 0.00

TOTAL 436,315,391$ 418,743$ 435,896,648$ 100.00%

NET REVENUE


MONTHS 2006 2007 2008 2009July $1,108 $728 $2,050 -$5,692 -$1,690August 1,015,682 966,147 1,042,628 1,139,835 1,165,047September 1,030,435 1,183,791 1,201,429 1,220,253 1,133,665October 1,018,068 1,010,196 1,039,683 1,024,872 1,151,265November 1,243,129 1,335,720 1,433,878 1,446,263 1,454,012December 1,209,409 1,227,632 1,380,632 1,312,227 1,305,166January 1,235,482 1,413,106 1,293,144 1,362,460 1,403,567February 853,718 710,930 833,457 807,172 840,235March 953,257 1,076,654 1,067,417 1,074,367 1,023,887April 1,169,782 1,214,260 1,191,001 1,246,221 1,307,652May 1,046,377 1,060,239 1,124,150 1,217,526 1,284,414June 2,391,801 2,469,750 2,555,726 2,488,718 2,640,731 TOTAL $13,168,247 $13,669,152 $14,165,196 $14,334,222 $14,707,950Percent of increase ordecrease with previous year 1.96% 3.80% 3.63% 1.19% 2.61%

MONTHS 2005 2006 2007 2008 2009July $7,994 $11,987 $12,381 $14,951 $15,008August 331,499 314,332 347,430 379,427 398,473September 432,037 398,767 407,276 428,552 417,543October 366,453 376,604 368,787 356,574 408,941November 419,011 457,263 489,315 517,795 416,256December 369,610 377,687 481,711 480,148 573,686January 524,576 627,255 556,356 571,451 592,174February 391,141 238,066 323,176 335,713 442,481March 348,167 425,729 406,944 410,211 407,597April 436,345 424,419 432,378 425,444 461,362May 344,601 372,605 414,449 454,332 432,792June 833,692 840,369 860,433 846,974 798,983 TOTAL $4,805,124 $4,865,083 $5,100,636 $5,221,571 $5,365,296Percent of increase ordecrease with previous 5.21% 1.25% 4.84% 2.37% 2.75%year

MONTHS 2005 2006 2007 2008 2009July 91,947 67,552 68,691 45,302 44,886August 873,533 824,118 841,578 922,379 865,712September 834,168 902,267 856,540 865,134 822,403October 769,152 770,612 796,280 802,024 858,061November 766,088 778,829 742,046 760,014 737,824December 713,485 718,384 697,785 768,316 536,263January 629,046 673,526 795,905 630,793 773,420February 692,500 703,973 730,913 710,970 592,067March 695,507 636,580 660,431 661,494 683,870April 769,788 769,796 754,856 711,319 736,571May 783,730 804,894 752,445 801,586 810,122June 1,760,271 1,796,488 1,812,032 1,772,207 1,774,472 TOTAL 9,379,216 9,447,020 9,509,503 9,451,537 9,235,671Percent of increase ordecrease with previous year -0.62% 0.72% 0.66% -0.61% -2.28%year

Wine

Beer

REVENUESALCOHOL REVENUE COMPARISON BY MONTH

Distilled Spirits


MONTHS 2005 2006 2007 2008 2009July $9,048,068 $7,498,922 $6,753,256 $7,542,712 $9,655,569August 22,813,902 22,528,116 24,515,774 24,318,294 35,598,639 September 24,614,247 25,422,051 24,743,918 21,282,129 35,324,749 October 22,278,364 22,314,803 21,939,508 23,553,218 32,633,397 November 20,168,895 22,471,649 23,030,320 21,725,402 34,549,254 December 21,329,313 21,292,416 23,920,201 31,338,285 33,546,529 January 20,992,216 22,963,701 19,602,917 22,446,701 30,861,914 February 21,315,915 22,280,113 18,374,185 25,583,401 29,851,564 March 20,008,406 17,513,434 23,340,172 29,487,561 30,896,078 April 20,681,694 22,735,629 19,581,743 37,204,943 32,205,552 May 22,680,130 22,966,390 22,354,750 28,889,638 30,482,309 June 41,655,783 41,066,055 40,252,706 67,178,752 58,702,557 TOTAL $267,586,933 $271,053,279 $268,409,450 $340,551,037 $394,308,110

Percent of increas 1.17% 1.30% -0.98% 26.88% 15.79%or decrease withprevious year

MONTHS 2005 2006 2007 2008 2009July $216,224 $219,341 $225,649 $259,160 $241,234August 614,556 621,935 683,374 753,803 829,657September 627,611 689,043 721,568 780,077 778,549October 824,959 892,630 889,830 952,912 1,060,494November 583,858 630,017 685,853 748,899 833,160December 609,618 674,854 665,449 726,507 760,640January 826,189 856,613 888,360 916,179 1,038,912February 567,856 629,912 682,393 710,111 787,185March 556,248 628,112 613,702 689,508 794,887April 772,053 802,607 829,950 825,817 1,083,232May 641,641 658,552 670,922 797,433 924,099June 1,313,834 1,421,607 1,512,819 1,579,471 1,844,793 TOTAL $8,154,647 $8,725,225 $9,069,869 $9,739,878 $10,976,842

Percent of increas 11.17% 7.00% 3.95% 7.39% 12.70%or decrease withprevious year

Other Tobacco Products (OTP)

Cigarettes

REVENUESTobacco Revenue Comparison by Month

State of Maryland - Alcohol and Tobacco Tax Annual - Report 2009Page 5

LicensesIssued RevenueFY2009 Annual Fee Collected Total

Alcohol License Fees:31 Application 200.00$ 5,280.00$

194 225 Renewal 30.00 5,820.00 $ 11,100.00

Manufacturer's Licenses:1 Distillery 2,000.00 2,000.00

58 Rectifying 600.00 34,500.000 Winery 750.00 -

39 Limited Winery 200.00 7,420.006 Brewery 1,500.00 8,625.001 Pub-Brewery 500.00 500.00

15 120 Micro-Brewery 500.00 7,000.00 60,045.00

Wholesaler's Licenses37 Beer, Wine and Liquor 2,000.00 66,665.0020 Wine and Liquor 1,750.00 26,767.5011 Beer and Wine 1,500.00 13,687.5012 Beer 1,250.00 15,000.0026 Wine 1,250.00 30,625.0029 135 Limited Winery 50.00 1,437.50 154,182.50

Railroad Licenses:2 Beer, Wine and Liquor 200.00 400.000 2 Special One Day Class "C" License - - 400.00

Steamboat Licenses:61 Beer, Wine and Liquor 150.00 8,962.5042 103 Special One Day Beer License (Cost Varies) 550.00 9,512.50

Airplane Licenses:10 10 Beer, Wine and Liquor 200.00 2,000.00 2,000.00

Caterer's Statewide:47 47 Alcoholic Beverages (Cost Varies) 83,250.00 83,250.00

0 Cigarette Licenses:14 Manufacturer 25.00 350.0065 Wholesaler 750.00 48,750.0030 Subwholesaler 500.00 14,541.681 Vendor 500.00 500.001 Storage Warehouse 25.00 25.00

10 Application Fee 200.00 2,000.00100 221 Renewal Fee 30.00 3,000.00 69,166.68

863 Grand Total Licenses Issued 389,656.68$

Note: Due to prorating of license fees, revenue collected may not coincide with the number of licenses issued. The license year begins May 1st and ends the following April 30th.

STATE GROSS REVENUE FROM LICENSES AND PERMITS


PermitsIssued RevenueFY2009 Annual Fee Collected

19 Alcohol Awareness Program 15$ 285$ 395 Alcohol Awareness Instructor 5 1,975

18 Public Storage 75 1,350 19 Public Storage and Transportation 100 1,900

534 Public Transportation 75 40,070 11 Import and Export 75 825

1,205 Non-Resident Dealer 100 120,50050 Individual Storage 50 2,500

2,553 Solicitor's 50 127,650204 Bulk Transfer 100 20,400

34 Change of Domicile 5 170 6 Non-Beverage 50 300

44 Individual Transportation 10 440 44,850 Vehicle Identification Cards 10 448,500

0 Wine Exhibition 50 - 10 Non-Resident Storage 500 5,000

7 Charity Wine Auction 10 70 5 Family Beer and Wine 400 2,000 3 Direct Wine Sellars 10 30 3 Private Bulk Sale 25 75

51 Winery Special Event 25 1,275 7 Brewery Special Event 25 175

59 Non-Resident Winery 50 2,950

50,087 GRAND TOTAL PERMITS ISSUED 778,440$

Notes: The permit year begins November 1st and ends the following October 31st.

STATE GROSS REVENUE FROM ALCOHOL PERMITS

State of Maryland - Alcohol and Tobacco Tax Anual Report - 2009Page 7

Per Capita Gallons Per Capita Gallons

Distilled Distilled County Spirits Beer * Wine County Spirits Beer * Wine

Allegany 1.76 25.57 1.35 Harford 1.35 18.37 2.17

Anne Arundel 2.04 21.93 3.78 Howard 1.34 13.45 2.73

Baltimore 1.73 17.38 2.50 Kent 2.11 24.58 3.59

Baltimore City 2.15 20.25 1.90 Montgomery 0.96 10.26 2.39

Calvert 1.70 20.67 2.41 Prince George's 1.74 16.06 1.43

Caroline 1.28 21.40 1.11 Queen Anne's 1.89 25.59 3.38

Carroll 1.38 20.77 2.30 St. Mary's 1.47 20.12 1.82

Cecil 5.99 28.68 3.27 Somerset 1.11 15.24 0.99

Charles 2.04 18.21 1.52 Talbot 2.32 21.57 5.73

Dorchester 1.65 23.74 1.79 Washington 1.75 22.41 1.50

Frederick 1.58 18.46 2.37 Wicomico 1.15 22.81 2.05

Garrett 2.21 26.41 2.28 Worcester 5.18 60.32 5.29

* Includes Beer Coolers

These fiqures are based on deliveries to Retail Licensees in the various subdivisions by holders of Maryland wholesalers' licenses.

CONSUMPTION TRENDS

CONSUMPTION OF DISTILLED SPIRITS, BEER AND WINE


PER

CA

PITA

TA

X D

OLL

AR

S A

ND

CO

NSU

MPT

ION

DIS

TILL

ED S

PIR

ITS,

WIN

E, B

EER

, CIG

AR

ETTE

S

Per C

apita

Tax

Dol

lars

*

State of Maryland - Alcohol and Tobacco Tax Annual Report - 2009

(Bas

ed o

n N

et R

even

ue)

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

$2.6

11D

istil

led

Spi

rits

$2.2

17$2

.196

$2.2

82$2

.239

$2.3

44$2

.369

$2.4

40$2

.522

$2.5

51W

ine

0.79

60.

758

0.78

20.

801

0.82

90.

865

0.86

90.

908

0.92

9

0

.952

B

eer *

* 1.

753

1.76

11.

733

1.65

91.

703

1.68

51.

683

1.67

71.

682

1.6

14

69.9

66

Cig

aret

tes

38.2

1738

.285

37.7

7947

.868

47.9

8248

.096

48.4

0347

.786

60.6

14To

tal

$42.

983

$43.

000

$42.

576

$52.

567

$52.

858

$53.

015

$53.

395

$52.

893

$65.

776

$75.

143

Page 9

Per C

apita

Con

sum

ptio

n in

Gal

lons

(B

ased

on

Del

iver

ies

to R

etai

lers

)

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

Dis

tille

d S

pirit

s 1.

483

1.49

31.

488

1.49

31.

555

1.58

21.

620

1.67

01.

686

$1.7

29W

ine

1.94

01.

900

1.88

91.

970

2.03

92.

100

2.13

22.

221

2.27

6

2

.324

B

eer *

* 19

.067

18.9

3018

.968

18.5

1818

.715

18.4

5318

.496

18.2

2618

.285

17.9

62

Cig

aret

tes

58.8

2459

.120

56.0

6148

.773

48.9

3148

.766

48.9

4448

.262

43.2

51

35

.441

*

Bas

ed o

n M

aryl

and

Dep

artm

ent o

f Hea

lth p

opul

atio

n es

timat

es.

**

In

clud

es B

eer C

oole

rs

Deliveries Statewide Total Gallons

Beer ** 101,189,878

Distilled Spirits 9,742,719

Wine 13,094,948

Cigarettes (Packs) * 271,026,450

Deliveries by Political Subdivision

DistilledBeer Spirits Wine

Allegany 1,846,978 126,803 97,581Anne Arundel 11,244,855 1,046,013 1,939,588Baltimore 13,656,639 1,360,677 1,962,026Baltimore City 12,897,837 1,368,548 1,207,829Calvert 1,833,796 151,004 213,899Caroline 709,298 42,471 36,768Carroll 3,518,085 233,640 389,666Cecil 2,866,025 598,546 326,807Charles 2,563,179 287,017 214,326Dorchester 759,659 52,823 57,217Frederick 4,166,741 355,983 535,217Garrett 784,383 65,630 67,679Harford 4,415,273 323,730 521,576Howard 3,697,396 368,897 751,616Kent 495,273 42,563 72,268Montgomery 9,750,895 916,502 2,275,862Prince George's 13,180,573 1,431,972 1,175,578Queen Anne's 1,204,825 88,914 158,997St. Mary's 2,043,902 149,458 184,914Somerset 398,138 29,063 25,978Talbot 781,160 83,928 207,473Washington 3,257,907 255,048 218,754Wicomico 2,144,918 108,480 192,487Worcester 2,972,143 255,009 260,840

TOTALS 101,189,878 9,742,719 13,094,948

* Note: Detailed fiqures by political subdivisions are not available for cigarettes.

** Includes Beer Coolers.

WHOLESALE ALCOHOLIC BEVERAGE DELIVERIESAND CIGARETTE SALES FOR FISCAL YEAR 2009

(in gallons unless otherwise indicated)


COMPARATIVE ANALYSIS

2

4

6

8

10

12

14

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

Deliveries to Retailers - Wine(In Millions of Gallons)

Deliveries to Retailers - Beer (In Millions of Gallons)

96979899

100101102103104

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

50100150200250300350400

1999

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

Millions of Packs Sold - Cigarettes(Stamp Sales)

-123456789

10

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

Deliveries to Retailers - Dist. Spirits(in Millions of Gallons)

Maryland Breweries(In Thousands of Gallons)

0500

1,0001,5002,0002,500

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

Maryland Wineries(In Thousands of Gallons

050

100150200250300

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009


Fisc

al

Sale

s to

Sale

s at

Sale

s to

Sale

s%

Year

Ret

aile

rsW

iner

ySa

mpl

esW

hole

sale

rsO

ut-o

f-Sta

teO

ther

Tota

lC

hang

e

1999

7,72

737

,891

6,62

327

,680

2,10

20

82,0

2214

.31%

2000

9,05

539

,705

6,24

229

,020

1,06

00

85,0

823.

73%

2001

10,2

9739

,623

7,11

028

,632

1,29

20

86,9

542.

20%

2002

10,7

9046

,529

7,12

834

,217

1,03

70

99,7

0214

.66%

2003

13,5

0449

,785

7,47

240

,765

1,31

20

112,

838

13.1

8%

2004

16,9

9656

,705

6,17

258

,377

828

013

9,07

623

.25%

2005

20,8

0262

,497

4,91

972

,328

1,03

520

116

1,78

316

.33%

*200

621

,879

71,2

925,

193

92,4

4786

518

319

1,85

918

.59%

2007

13,7

4884

,295

6,20

512

3,12

31,

167

119

228,

658

19.1

8%

2008

19,6

7897

,871

6,87

214

4,87

691

073

270,

280

18.2

0%

2009

31,6

5710

1,73

59,

451

133,

867

1,27

912

927

8,11

72.

90%

State of Maryland - Alcohol and Tobacco Tax Bureau Annual Report - 2009

Page 12

MA

RYL

AN

D W

INER

Y G

ALL

ON

AG

E SA

LES

/ DIS

POSI

TIO

NS

* R

evis

ed 2

006

figur

es e

ffect

ive

11-2

2-06

Fisc

alSa

les

at th

eSa

les

ToSa

les

Con

sum

edR

etur

ned

to

%

Year

Bre

wer

yW

hole

sale

rsO

ut-o

f-Sta

teO

n Pr

emis

eB

rew

ery

Tota

lC

hang

e

2000

338,

205

662,

254

438,

337

1,76

1-1

5,55

01,

425,

007

-11.

88%

2001

357,

183

596,

834

511,

648

844

-8,1

101,

458,

400

2.34

%

2002

361,

779

636,

882

1,00

2,29

13,

303

-7,2

331,

997,

022

36.9

3%

2003

368,

717

606,

415

970,

878

5,99

8-4

,836

1,94

7,17

3-2

.50%

2004

364,

969

526,

071

613,

586

2,59

5-1

,725

1,50

5,49

7-2

2.68

%

2005

343,

529

638,

157

738,

342

1,56

1-3

,584

1,71

8,00

514

.12%

*200

631

1,84

369

1,82

493

6,46

51,

068

-2,9

961,

938,

204

12.8

2%

2007

429,

717

580,

387

341,

509

75-4

,517

1,34

7,17

0-3

0.49

%

2008

322,

611

499,

096

319,

140

0-3

,204

1,13

7,64

3-1

5.55

%

2009

319,

997

491,

198

251,

798

0-2

,956

1,06

0,03

8-6

.82%

Page 13

* Rev

ised

figu

res

effe

ctiv

e 11

-22-

06

MA

RYL

AN

D B

REW

ERY

GA

LLO

NA

GE

SALE

S / D

ISPO

SITI

ON

S

State of Maryland - Alcohol and Tobacco Tax Bureau Annual Report - 2009

Summary of Activities

Audits Completed Totals Brewery (Maryland)..................................................................................15 Beer – Wholesaler (Maryland) .................................................................18 Rectifier, Distillery or Winery.................................................................... 8 Liquor and Wine Wholesaler (Maryland-Including County

Dispensaries and Alcohol Wholesalers).......................................26 Other Alcoholic Beverage Audits ...............................................................0 Cigarette Wholesaler ...............................................................................40 Cigarette Sub-wholesaler...........................................................................0 Cigarette Vendor........................................................................................0 Cigarette Manufacturer’s Storage Warehouse...........................................0 Other Tobacco Products .......................................................................... 7 Stamp Office – Cigarette Stamps……………………………………………..0 114

Inspection and Verification of Monthly Reports Received Maryland Manufacturers and Wholesalers:

Brewers’ Beer Analysis ..............................................................230 Beer Wholesalers.......................................................................584

Liquor and Wine Tax Returns .................................................1,724 Railroad, Steamboat and Airline Tax Returns........................................272 Out-of-State Brewers ..........................................................................1,871 Cigarette Wholesalers............................................................................729 Cigarette Manufacturers ........................................................................124 Cigarette Stamp Purchases and Payments Return ...............................618 Other Tobacco Products (Retailer) ........................................................615 Other Tobacco Products (Wholesaler)................................................1,583 Other Tobacco Products (Consumer) ........................................................7 Out of State Wineries...........................................................................5,336 8,890

Refund Claims Verified and Approved for Payment Military – Beer consumed on federal reservations – Claims

involving $2,322.18.................................................................. ....64 Alcoholic Beverages (Non-Military) $0.00………………………......0 Beer – amounting to $138,824.59...................……………………28 Wine – amounting to $0.00………………………………………….. .0 Distilled Spirits – amounting to $0.00……………………………… ..0

Cigarette refunds – amounting to $149,599.14…………………………… ..4 All other claims – amounting to $141,996.91…………………………… .102 Other tobacco products – amounting to $0.00...........................................0 198

Other Reports Auditor’s reports reviewed and entered .................................................105

Credit Control Reports received and checked ....................................5,107 Returned check reports received and checked......................................603 Keg books...........................................................................................2,214

Public storage/transportation .................................................................315 Import/Export, Non-resident storage reports..........................................206 8,550

Grand Total for 2008 17,752

State of Maryland - Alcohol and Tobacco Tax Annual Report - 2009 Page 14

BULK TRANSFER PERMITS

When a license is issued for a partnership or proprietorship, title to the licensee’s stock of alcoholic beverages can change under the Alcoholic Beverages Laws of Maryland in the following cases: death of an applicant, substitution of an applicant, addition of an applicant, when the business ceases, restructuring from a proprietorship or partnership to a corporation or vice versa.

A bulk transfer permit provides for lawful transfer of the stock of alcoholic beverages in those cases. The fee for a bulk transfer permit is $100.

The table below indicates the bulk transfer permits issued during fiscal year 2009. The 204 permits issued represent 60 less than the previous year.

AlleganyAnnapolisAnne Arundel Baltimore City BaltimoreCalvertCarolineCarrollCecilCharlesDorchesterFrederickGarrettHarfordHowardKentMontgomeryPrince George’s Queen Anne’s St. Mary’s SomersetTalbotWashingtonWicomicoWorcester

Total

23

145122523345

132514

1915028384

6

204


Population

Baltimore City 80 636,919Allegany County 428 72,238Anne Arundel County 428 512,790Baltimore County 598 785,618Calvert County 213 88,698Caroline County 321 33,138Carroll County 452 169,353Cecil County 360 99,926Charles County 452 140,764Dorchester County 593 31,998Frederick County 663 225,721Garrett County 657 29,698Harford County 448 240,351Howard County 251 274,995Kent County 278 20,151Montgomery County 495 950,680Prince George's County 487 820,852Queen Anne's County 372 47,091St. Mary's County 373 101,578Somerset County 338 26,119Talbot County 259 36,215Washington County 455 145,384Wicomico County 379 94,046Worcester County 475 49,274

Total 5,633,597

Population Source-U.S. Census Bureau: State and County QuickFacts Website Land Area Source-Maryland Department of Business & Economic Development Website

Square Miles

9,853

State of MarylandAlcoholic Beverage Area and Population

ChartLand Area In


STATE OF MARYLAND ALCOHOLIC BEVERAGE RESTRICTIONS

Frederick County

All Alcoholic Beverages - First, Second, Fourth, Fifth, Seventh, Eighth, Ninth, Eleventh, Twelfth, Thirteenth, Fifteenth, Eighteenth, Twentieth, Twenty-first, Twenty-fourth, Twenty-fifth, and Twenty-sixth Districts.

Beer Only - Third, Fourteenth, Seventeenth, and Twenty-second Districts Exception: Incorporated limits of Middletown, within Third District, Class B Beer, Wine, and Liquor with additional requirements

No Alcoholic Beverages - Sixth, Tenth, Sixteenth, Nineteenth, and Twenty-third Districts. Limited Wineries - All election districts.

Montgomery County

All Alcoholic Beverages - First through Eleventh Districts and Thirteenth District. No Alcoholic beverages - Twelfth District, known as Damascus, the towns of Barnesville*,

Washington Grove, Kensington*, Laytonsville, and City of Takoma Park.

*Certain exclusions apply to the towns of Barnesville and Kensington.


Lice

nse

Tota

lN

umbe

r Ye

arG

ross

Gro

ssLo

cal

Stor

esEn

ded

Prof

itsEx

pens

esN

et P

rofit

sR

ecei

pts

(a)

Rev

enue

(b)

Bal

timor

e C

ity (6

*)1,

760,

817

1,76

0,81

7C

ity o

f Ann

apol

is (4

)27

4,69

027

4,69

0A

llega

ny C

ount

y (4

)11

9,72

511

9,72

5A

nne

Aru

ndel

Cou

nty

(6)

648,

750

648,

750

Bal

timor

e C

ount

y (4

)54

5,31

054

5,31

0C

alve

rt C

ount

y (6

)80

,750

80,7

50C

arol

ine

Cou

nty

(4)

58,2

0058

,200

Car

roll

Cou

nty

(4)

187,

430

187,

430

Cec

il C

ount

y (6

)18

3,83

018

3,83

0C

harle

s C

ount

y (6

*)15

4,12

015

4,12

0D

orch

este

r Cou

nty

(6*)

72,1

8172

,181

Fred

eric

k C

ount

y (4

)31

2,36

831

2,36

8G

arre

tt C

ount

y (6

)10

8,75

010

8,75

0H

arfo

rd C

ount

y (4

)37

3,40

937

3,40

9H

owar

d C

ount

y (4

)25

6,15

525

6,15

5K

ent C

ount

y (6

*)82

,650

82,6

50**

Mon

tgom

ery

Cou

nty

(6*)

256/

30/2

009

28,5

58,0

0021

,804

,000

6,75

4,00

01,

568,

764

8,32

2,76

4P

rince

Geo

rge'

s C

ount

y (6

)82

1,51

582

1,51

5Q

ueen

Ann

e's

Cou

nty

(6*)

98,2

0098

,200

St.

Mar

y's

Cou

nty

(6*)

95,9

3895

,938

Som

erse

t Cou

nty

(4)

34/

30/2

009

196,

044

147,

585

48,4

5926

,201

74,6

60Ta

lbot

Cou

nty

(7*)

176,

373

176,

373

Was

hing

ton

Cou

nty

(4)

86,0

5086

,050

**W

icom

ico

Cou

nty

(4)

36/

30/2

009

1,70

6,62

21,

303,

834

402,

788

119,

855

522,

643

Wor

cest

er C

ount

y (5

)6

4/30

/200

93,

665,

344

3,02

1,56

664

3,77

873

9,28

11,

383,

059

3734

,126

,010

26,2

76,9

857,

849,

025

8,95

1,31

216

,800

,337

(a) L

icen

se fe

es a

s re

porte

d by

the

resp

ectiv

e bo

ards

of l

icen

se c

omm

issi

oner

s fo

r the

lice

nse

and/

or fi

scal

(*) y

ear

endi

ng 4

/30/

08 (4

), 5/

31/0

8 (5

), 6/

30/0

8 (6

). N

ote

that

som

e bo

ards

repo

rt by

fisc

al y

ear v

s. c

alen

dar y

ear a

s no

ted

by a

n *

follo

win

g th

e ye

ar e

nd d

ate.

(b) T

otal

loca

l rev

enue

is c

ompo

sed

of n

et p

rofit

s, a

nd li

cens

e re

ceip

ts.

** D

ispe

nsar

y fig

ures

are

pre

limin

ary.


Page 18

REV

ENU

ES R

ECEI

VED

BY

LOC

AL

AU

THO

RIT

IES

Cou

nty

Dis

pens

arie

s

RETAIL LICENSES BY CLASS Summary By Class: Total % of TotalClass “A” – Off Sales:

Beer 70Wine 28Beer and Wine 465Beer, Wine and Liquor 1036

Total “A” Licenses 1599 23%

Class “B” – On or Off Sale (Hotels and Restaurants): Beer 34Wine 0Beer and Wine 505Beer, Wine and Liquor 2478

Total “B” Licenses 3218 44%

Class “C” – On Sale (Clubs): Beer 3Wine 0Beer and Wine 43Beer, Wine and Liquor 535

Total “C” Licenses 581 8%

Class “D” – On or Off Sale (Taverns and On Sale Generally): Beer 50Wine 1Beer and Wine 287Beer, Wine and Liquor 831

Total “D” License 1169 17%

Caterers – On or Off Sale: Beer, Wine and Liquor 37 0%

Class “BD-7” – On or Off Sale: Beer, Wine and Liquor (Baltimore City) 527 8%

Grand Total 6930 100%

Summary by Alcoholic Beverages: Beer 157 2%Wine 29 0%Beer and Wine 1300 19%Beer, Wine and Liquor 5444 79%

Grand Total 6930 100%

Retail alcoholic beverages licenses are issued by the 23 counties and the cities of Baltimore and Annapolis. The license year begins May 1st and ends April 30th, except in Allegany, Baltimore, Calvert, Cecil, Garrett, Kent, Prince Georges counties and Baltimore City where the year begins July 1st; Worcester county where the year begins June 1st. In Kent and Queen Anne’s counties licenses may be issued for six-month periods. This summary includes county retail stores but does not include additional licenses issued by incorporated towns where permitted by law.


Pop.

Dis

p.G

rand

to

eac

hTo

tal

Tota

lTo

tal

Tota

lW

ine

Tota

lTo

tal

Liq.

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AB

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eA

BC

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atB

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BW

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Lic.

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.Lo

catio

nB

altim

ore

City

037

1523

4612

10

234

273

6368

527

1165

1286

1286

495

Alle

gany

44

121

5366

03

3659

9816

816

843

0A

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42

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4933

251

411

452

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1,05

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f Ann

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14

1014

016

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8610

110

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0B

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141

413

316

330

184

161

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753

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1,04

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rt9

94

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61

726

579

698

125

125

710

Car

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e *

74

112

74

1115

116

638

6161

543

Car

roll

11

21

131

318

22

4075

172

134

156

156

1,08

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11

510

151

121

104

1413

915

615

664

1C

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42

20

2368

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172

178

178

791

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ches

ter *

2323

175

224

013

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4491

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2Fr

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159

125

2332

156

55

5111

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204

290

290

778

Gar

rett

13

46

67

191

124

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391

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ford

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4580

236

215

619

119

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ard

22

219

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057

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81,

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Ken

t1

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11

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(D) C

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perm

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o lic

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s to

sam

e pr

emis

es in

cer

tain

cas

es.

Bee

rB

eer &

Win

e

Page 20State of Maryland - Alcohol and Tobacco Tax Annual Report - 2009

RET

AIL

LIC

ENSE

S as

of A

PRIL

30,

200

9

Win

eB

eer,

Win

e &

Liq

uor

Viol

atio

n

Total Violations

By Violation

Allegany

Anne Arundel

Baltimore City

Baltimore County

Calvert

Caroline

Carroll

Cecil

Charles

City of Annapolis

Dorchester

Frederick

Garrett

Harford

Howard

Kent

Montgomery

Prince George's

Queen Anne's

St. Mary's

Somerset

Talbot

Washington

Wicomico

Worcester

Afte

r Hou

rs20

71

11

91

61

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12

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548

171

1420

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29

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355

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35

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57

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132

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21

4To

tal V

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by

Cou

nty

928

105

416

315

212

59

3311

331

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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 CountyBoard of License Commissioners 94 Franklin Street 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 CountyLiquor 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 CountyBoard 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 CountyLiquor Board 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 LICENSES ISSUING AUTHORITY

*Board of County Commissioners acts as Board of License Commissioners

Garrett CountyBoard of License Commissioners Frederick A. Thayer III Courthouse 313 E. Alder Street, Room 105 Oakland, Maryland 21550 Phone: 301-334-1925 FAX: 301-334-5022

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

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

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

Montgomery CountyBoard of License Commissioners 16650 Crabbs Branch Way, Room 203 Rockville, Maryland 20855-2297 Phone: 240-777-1999 FAX: 240-777-1991

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

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

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

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

Talbot CountyBoard of License Commissioners Talbot County Courthouse 11 N. Washington Street Easton, Maryland 21601 Phone: 410-770-8019 FAX: 410-770-8013

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

Wicomico CountyBoard of License Commissioners 201 East Market Street, Suite 112 P.O. Box 78 Salisbury, Maryland 21803-0078 Phone: 410-548-4835 FAX: 410-548-4374

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

RETAIL LICENSES ISSUING AUTHORITY


Montgomery CountyDepartment 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 CountyLiquor 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 CountyAuburn Avenue Burtonsville Cabin John Chevy Chase Cloverly Falls Grove FlowerGaithersburg Kensington Kingsview Leisure World Milestone Montgomery Village

Montrose Crossing Muddy Branch OlneyPikePotomacQuince Orchard Silver Spring Twinbrook Walnut Hill Westwood Wheaton White Oak

Somerset CountyCrisfield PocomokePrincess Anne

Wicomico CountySalisbury - 3

Worcester CountyBerlin - 1 Ocean City - 3 Pocomoke City - 1 Snow Hill - 1


STATE OF MARYLAND - CLERKS OF THE COURTDawne D. Lindsey, Clerk Allegany County Circuit Court 30 Washington Street Cumberland, Maryland 21502 Telephone: 301-777-5922 1-800-988-9087Fax: 301-777-2100

Robert P. Duckworth, Clerk Anne Arundel County Circuit CourtCourt House, 7 Church Circle P. O. Box 71 Annapolis, Maryland 21404 Telephone: 410-222-1397 Fax: 410-222-1395

Frank M. Conaway, Clerk Baltimore City Circuit Court 110 N. Calvert Street, Room 412 Court House West Baltimore, Maryland 21202 Telephone: 410-333-3790Fax: 410-333-3767

Suzanne Mensh, Clerk Baltimore County Circuit Court County Courts Building P. O. Box 6754 401 Bosley Avenue Towson, Maryland 21285-6754 Telephone: 410-887-2602 1-800-938-5802 Fax: 410-887-3062

Kathy P. Smith, Clerk Calvert County Circuit Court Court House, 175 Main Street Prince Frederick, Maryland 20678 Telephone: 410-535-1660 1-888-535-0113Fax: 410-535-9572

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

Donald B. Sealing II, Clerk Carroll County Circuit Court Court House Annex 55 N. Court Street, Room G8 Westminster, Maryland 21157 Telephone: 410-386-2026Fax: 410-876-0822

William L. Breckman, Clerk Cecil County Circuit Court 129 N. Main Street, Room 108 Elkton, Maryland 21921-5971 Telephone: 410-996-5373 1-888-287-0576Fax: 410-392-6032

Sharon L. Hancock, Clerk Charles County Circuit Court200 Charles Street P. O. Box 970, Court House LaPlata, Maryland 20646-0970 Telephone: 301-932-3202 1-888-932-2072Fax: 301-932-3206

Donna L. Pyle, Clerk Dorchester County Circuit CourtCourt House, 206 High Street P. O. Box 150 Cambridge, Maryland 21613 Telephone: 410-228-0480 1-800-340-9186Fax: 410-228-1860

Sandra K. Dalton, Clerk Frederick County Circuit Court Court House, 100 W. Patrick StreetFrederick, Maryland 21701 Telephone: 301-600-1962Fax: 301-600-2245

Sondra Buckel, Clerk Garrett County Circuit CourtCourt House, 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 21014-3783 Telephone: 410-838-4952 Fax: 410-836-7615

Margaret D. Rappaport, Clerk Howard County Circuit Court Court House, 8360 Court AvenueEllicott City, Maryland 21043 Telephone: 410-313-2111 1-888-313-0197Second Location: The Thomas Dorsey Bldg. 9250 Bendix Road Columbia, Maryland 21045 Telephone: 410-313-5850

Mark L. Mumford, Clerk Kent County Circuit Court 103 North Cross Street Chestertown, Maryland 21620 Telephone: 410-778-7460 1-800-989-2520Fax: 410-778-7412

Loretta E. Knight, Clerk Montgomery County Circuit CourtAJudicial Center@50 Maryland Avenue, Room 122ARockville, Maryland 20850 Telephone: 240-777-9464 Fax: 240-777-9468

Peggy Magee, Clerk Prince George=s County Circuit Court Mail: 14735 Main Street, Room M1401 Actual: 14741 Gov. Oden Bowie Drive, Rm L15Upper Marlboro, Maryland 20772-9886 Telephone: 301-952-3289

1-800-937-1335

Scott MacGlashan, Clerk Queen Anne=s County Circuit Court 100 Court House Square Centreville, Maryland 21617 Telephone: 410-758-1773 1-800-987-7591 Joan W. Williams, Clerk St. Mary=s County Circuit Court 41605 Courthouse Drive P. O. Box 676 Leonardtown, Maryland 20650 Telephone: 301-475-7844, ext. 4567 1-800-988-5052 Fax: 301-475-4470

I. Theodore Phoebus, Clerk Somerset County Circuit Court Court House, 30512 Prince William Street P. O. Box 99 Princess Anne, Maryland 21853 Telephone: 410-845-4840 1-800-341-2206Fax: 410-845-4841

Mary Ann Shortall, Clerk Talbot County Circuit Court 11 N. Washington St.Suite 16 Easton, Maryland 21601 Telephone: 410-822-2611 1-800-339-3403Fax: 410-820-8168

Dennis J. Weaver, Clerk Washington County Circuit Court P. O. Box 229 (zip 21741) 24 Summit Avenue (zip 21740) Hagerstown, Maryland Telephone: 301-733-8660 1-800-937-2062Fax: 301-791-1151

Mark S. Bowen, Clerk Wicomico County Circuit Court 101 North Division StreetSalisbury, Maryland 21801 Telephone: 410-543-6551 1-800-989-6592 Fax: 410-546-8590 Stephen V. Hales, Clerk Worcester County Circuit Court P. O. Box 40, Court House Room 104 Snow Hill, Maryland 21863 Telephone: 410-632-5500 1-800-340-0691


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Alcohol & Tobacco Tax · Other Tobacco Products include chewing tobacco, snuff, pipe tobacco, cigars and roll-your-own. Tobacco taxes provided the largest percentage of ... 1937,