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Alcohol and Tobacco Tax Annual Report Fiscal Year 2002 Comptroller of Maryland

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Page 1: Alcohol and Tobacco Tax Annual Report - Marylandtaxes.gov · 2016-04-18 · Introduction State of Maryland g Alcohol and Tobacco Tax Annual Report g 2002 Page 1 The Alcohol and Tobacco

Alcohol andTobacco Tax

Annual ReportFiscal Year 2002

Comptroller of Maryland

Page 2: Alcohol and Tobacco Tax Annual Report - Marylandtaxes.gov · 2016-04-18 · Introduction State of Maryland g Alcohol and Tobacco Tax Annual Report g 2002 Page 1 The Alcohol and Tobacco

Comptroller of MarylandAlcohol and Tobacco Tax Division

William Donald Schaefer, Comptroller of Maryland

Stephen M. Cordi, Deputy Comptroller

Charles W. Ehart, DPA, Director, Alcohol and Tobacco Tax Division

Louis L. Goldstein Treasury BuildingP.O. Box 2999

Annapolis, Maryland 21404-2999410-260-7314

Page 3: Alcohol and Tobacco Tax Annual Report - Marylandtaxes.gov · 2016-04-18 · Introduction State of Maryland g Alcohol and Tobacco Tax Annual Report g 2002 Page 1 The Alcohol and Tobacco

To the General Assembly and theGovernor of Maryland:

I am pleased to present the fiscal year 2002 report of theAlcohol and Tobacco Tax Division of the State Comptroller’sOffice, transmitted in compliance with provisions of Section 14-203 of Article 2B of the Annotated Code of Maryland andprepared by the Alcohol and Tobacco Tax Division.

This report reviews the division’s activities and detailsrevenue collections and comparisons, license information,consumption figures and other statistics.

If you need more information on any items covered in thisreport, please contact the Alcohol and Tobacco Tax Division orme, in Annapolis, and we will be happy to help you.

Sincerely,

William Donald SchaeferComptroller of Maryland

Page 4: Alcohol and Tobacco Tax Annual Report - Marylandtaxes.gov · 2016-04-18 · Introduction State of Maryland g Alcohol and Tobacco Tax Annual Report g 2002 Page 1 The Alcohol and Tobacco

Table of Contents

I. Introduction ..................................................................... 1Net Revenue ............................................................ 2

II. Revenues ..................................................................... 3Revenue Comparison by Months ............................ 3

Distilled Spirits, Wine, Beer, TobaccoState Gross Revenue from Licenses and Permits ... 4State Gross Revenue from 1933-2002 .................... 5

III. Consumption Trends ......................................................... 6Consumption of Distilled Spirits, Beer and Wine ... 6Per Capita Tax Dollars and Consumption ............... 7

Distilled Spirits, Wine, BeerApparent Consumption of Distilled Spirits ............. 8Wholesale Alcoholic Beverage Deliveries

and Cigarette Sales for Fiscal Year 2002 ..... 9Comparative Analysis .............................................. 10

IV. Administrative & Enforcement ........................................ 11Summary of Administrative Activities .................... 11

V. Appendix ...................................................................... 12Bulk Transfer Permits .............................................. 12Alcoholic Beverages Area and Population Chart .... 13State of Maryland Map ............................................ 14Revenues Received by Local Authorities ................ 15Retail Licenses by Class .......................................... 16Retail Licenses as of April 30, 2002 ........................ 17Retail License Information ...................................... 18-25Retail License Issuing Authorities ........................... 26-27Liquor Control Boards ............................................. 28Dispensary Locations ............................................... 28Clerks of the Court Statewide .................................. 29

Page 5: Alcohol and Tobacco Tax Annual Report - Marylandtaxes.gov · 2016-04-18 · Introduction State of Maryland g Alcohol and Tobacco Tax Annual Report g 2002 Page 1 The Alcohol and Tobacco

Introduction

State of Maryland g Alcohol and Tobacco Tax Annual Report g 2002Page 1

The Alcohol and Tobacco TaxDivision of the State Comptroller’s Office isresponsible for collecting alcoholic beverageand cigarette taxes and for administering andenforcing the state’s alcoholic beverage andtobacco tax laws.

This report details the division’sactivities, including revenue collections andaudit, for fiscal year 2002, beginning July 1,2001, and ending June 30, 2002.

Revenue

Total net receipts derived from thealcoholic beverage and tobacco taxes, licenseand permit fees and miscellaneous income forfiscal year 2002 amounted to $236,602,658.A 1.8% increase in the beer tax revenue, a6.4% increase in wine tax collections and a7.1% increase in the distilled spirits receiptscontributed to an overall increase of 5.0% inalcoholic beverage tax collections comparedwith fiscal year 2001. The net receipts fromthe sale of cigarette tax stamps, $202,826,340,reflected a 1.7% increase, from the previousfiscal year. The net receipts collected formOther Tobacco Products Tax amounted to$6,157,567, an increase of 6.2% from theprevious fiscal year. The tobacco tax yieldedthe largest percentage of the division’s netreceipts, 86.0%, while distilled spiritsproduced 5.2%, beer 4.0% and wine 1.8% and3.0% other tobacco products.

Alcohol and Tobacco Legislation

SB856 (Chapter 288, Acts of 2002).This bill increases the tobacco tax rate forcigarettes from 66 cents to $1.00 per pack of20 cigarettes. It does not increase the tobaccotax on Other Tobacco Products or alter thediscount allowed to license wholesalers. Thenew cigarette tax rate took effect on June 1,2002, and a floor tax was required to be paidfor stamps and stamped product on hand as ofthat date by cigarette wholesalers andretailers.

HB 811 (Chapter 251, Acts of 2002). This bill establishes a direct wine seller’spermit to be issued by the Comptroller toentities outside of the State entitling them tosell wine to personal consumers in Maryland.Wine shipped into Maryland will go througha wholesaler to a retailer where it will bepicked up by the purchasing consumer. Itbecame effective on July 1, 2002.

HB 348 (Chapter 59, Acts of 2002). This bill repeals a provision of the lawprohibiting two locations under onewholesaler’s license from being located in anyone county or in Baltimore City. It becameeffective on July 1, 2002.

Page 6: Alcohol and Tobacco Tax Annual Report - Marylandtaxes.gov · 2016-04-18 · Introduction State of Maryland g Alcohol and Tobacco Tax Annual Report g 2002 Page 1 The Alcohol and Tobacco

% OfGross Net Total

Receipts Refunds Receipts Receipts

Receipts:Spirits at $1.50 per wine gallon 12,252,094.80$ 0.00 12,252,094.80$ 5.18%Wine at $.40 per gallon 4,199,496.36 122.32 4,199,374.04 1.77%Beer at $.09 per gallon 9,483,595.31 180,753.08 9,302,842.23 3.93%Tobacco Tax 202,900,302.53 73,962.82 202,826,339.71 85.73%Other Tobacco Tax 6,157,567.37 0.00 6,157,567.37 2.60%Alcoholic Beverage License Fees 219,270.00 0.00 219,270.00 0.09%Alcoholic Beverage Permit Fees 396,857.00 425.00 396,432.00 0.17%Miscellaneous Alcoholic Beverag 17,153.00 0.00 17,153.00 0.01%Miscellaneous Tobacco Tax 903,254.42 0.00 903,254.42 0.38%Fines 65,425.00 0.00 65,425.00 0.03%Tobacco License Fees 262,905.36 0.00 262,905.36 0.11%

TOTAL 236,857,921.15$ 255,263.22$ 236,602,657.93$ 100.00%

State of Maryland g Alcohol and Tobacco Tax Annual Report g 2002Page 2

Net Revenue

Page 7: Alcohol and Tobacco Tax Annual Report - Marylandtaxes.gov · 2016-04-18 · Introduction State of Maryland g Alcohol and Tobacco Tax Annual Report g 2002 Page 1 The Alcohol and Tobacco

MONTHS 1998 1999 2000 2001 2002July $740.15 $478.55 -$34,714.83 $45,345.24 $254,669.87August 905,767.44 886,212.78 859,093.47 889,304.98 955,125.53 September 906,872.78 959,112.92 963,193.20 992,696.45 964,793.71 October 828,102.06 761,176.83 888,181.08 800,657.65 874,652.41 November 995,681.95 1,056,363.59 1,057,764.46 1,183,456.45 1,196,566.90 December 1,368,914.92 1,299,459.52 1,205,832.91 1,304,983.39 1,283,718.84 January 1,112,370.68 1,042,436.70 1,131,717.24 1,024,585.47 1,116,072.68 February 550,272.98 592,239.39 615,656.03 707,480.40 701,747.23 March 752,342.60 777,132.74 878,527.99 832,180.76 873,004.03 April 970,229.47 869,030.24 937,342.72 918,983.07 914,634.56 May 923,612.21 977,628.86 903,053.49 956,117.03 1,022,370.35 June 1,937,081.18 1,935,793.42 2,059,161.43 1,779,408.89 2,094,738.69 TOTAL $11,251,988.42 $11,157,065.54 $11,464,809.19 $11,435,199.78 $12,252,094.80Percent of increase ordecrease with previous year 2.53% -0.84% 2.76% -0.26% 7.14%

MONTHS 1998 1999 2000 2001 2002July $7,283.30 $6,082.11 $24,621.55 $10,949.06 $77,570.21 August 266,400.62 277,563.69 278,162.67 288,437.78 $301,424.23 September 278,031.82 325,114.03 314,752.50 340,039.75 $332,392.56 October 274,800.37 294,904.64 311,147.09 305,476.97 $279,741.90 November 441,576.44 349,923.06 371,116.30 376,711.93 $399,942.94 December 307,428.09 396,953.02 344,774.76 392,743.96 $393,408.89 January 465,093.74 447,654.32 570,940.85 441,610.68 $464,637.30 February 222,614.60 214,260.94 233,131.20 259,988.94 $272,769.61 March 299,339.99 291,637.00 328,016.99 301,121.84 $322,035.30 April 333,515.48 284,755.20 324,673.65 316,729.80 $339,163.69 May 358,596.78 396,545.15 337,074.50 337,810.03 $342,168.49 June 611,776.46 621,021.68 677,689.76 574,737.68 $674,241.24 TOTAL $3,866,457.69 $3,906,414.84 $4,116,101.82 $3,946,358.42 $4,199,496.36 Percent of increase ordecrease with previous year 3.87% 1.03% 5.37% -4.12% 6.41%

MONTHS 1998 1999 2000 2001 2002July $69,945.77 $67,671.04 $71,092.54 $57,323.13 $68,057.95 August 937,275.48 854,364.94 903,333.95 847,894.74 $808,515.08 September 951,736.41 896,584.73 824,598.13 863,667.01 $772,887.22 October 815,832.15 776,085.46 712,571.10 705,581.84 $902,574.46 November 675,472.11 692,911.99 673,974.45 698,897.06 $719,443.98 December 791,096.11 716,916.89 679,584.67 781,107.88 $716,530.93 January 657,682.39 633,799.50 585,832.69 550,430.01 $644,658.68 February 708,013.94 649,652.92 688,060.80 730,942.77 $723,677.24 March 715,525.59 660,943.16 685,295.20 573,511.67 $626,727.96 April 777,879.29 820,505.33 799,782.63 718,195.60 $847,321.80 May 868,338.33 797,787.84 775,200.97 837,273.63 $812,800.10 June 1,729,589.58 1,648,531.97 1,663,902.83 1,805,867.96 $1,840,399.91 TOTAL $9,698,387.15 $9,215,755.77 $9,063,229.96 $9,170,693.30 $9,483,595.31 Percent of increase ordecrease with previous year -0.39% -4.98% -1.66% 1.19% 3.41%

MONTHS 1998 1999 2000 2001 2002July $2,969,924.43 $2,658,325.82 $4,140,786.74 $3,944,509.83 $2,746,969.81 August 11,631,919.40 11,777,146.33 15,802,828.19 19,967,744.38 $15,304,766.76 September 11,101,492.40 10,537,289.12 18,237,875.85 17,024,847.71 $16,244,202.63 October 11,967,881.85 12,051,917.32 15,345,352.08 14,009,398.71 $17,258,716.93 November 11,112,464.47 9,861,828.82 17,266,941.40 17,664,493.26 $15,827,248.95 December 8,734,186.53 10,689,773.97 15,355,493.03 17,376,125.98 $16,360,898.46 January 10,995,344.92 10,088,649.04 18,554,032.85 16,931,604.62 $17,408,942.79 February 9,551,556.52 8,732,901.40 12,896,688.10 13,622,885.00 $15,711,232.91 March 9,317,578.21 9,703,187.83 16,562,724.76 16,562,402.72 $14,504,794.54 April 11,363,815.45 11,011,572.73 14,914,287.96 18,323,587.54 $16,871,192.75 May 9,759,677.10 8,927,606.19 17,001,886.63 14,719,048.61 $17,406,550.56 June 19,781,214.67 22,431,199.14 31,741,077.81 35,183,250.53 37,254,785.44 TOTAL $128,287,055.95 $128,471,397.71 $197,819,975.40 $205,329,898.89 $202,900,302.53 Percent of increase ordecrease with previous year -1.30% 0.14% 53.98% 3.80% -1.18%

Wine

Beer

Tobacco

RevenuesRevenue Comparison by Month

Distilled Spirits

State of Maryland \ Alcohol and Tobacco Tax Annual Report \ 2002Page 3

Page 8: Alcohol and Tobacco Tax Annual Report - Marylandtaxes.gov · 2016-04-18 · Introduction State of Maryland g Alcohol and Tobacco Tax Annual Report g 2002 Page 1 The Alcohol and Tobacco

Licenses RevenueIssued in FY2002 Annual Fee Collected Total

Alcohol License Fees:13 Application $200.00 $2,570.00

128 Renewal 30.00 3,840.00 141 $6,410.00

Manufacturer's Licenses:0 Distillery $2,000.00 $0.00

23 Rectifying 600.00 13,500.00 0 Winery 750.00 0.00

12 Limited Winery 200.00 2,400.00 5 Brewery 1,500.00 6,375.00 2 Pub-Brewery 500.00 1,000.00

22 Micro-Brewery 500.00 10,500.00 64 $33,775.00

Wholesaler's Licenses26 Beer, Wine and Liquor $2,000.00 $42,560.0010 Wine and Liquor 1,750.00 15,770.00 6 Beer and Wine 1,500.00 7,687.50

28 Beer 1,250.00 33,770.00 17 Wine 1,250.00 18,457.50 87 $118,245.00

Railroad Licenses:2 Beer, Wine and Liquor $200.00 $400.000 Special 1 Day Class "C" License 0.00 0.002 $400.00

Water Vessel Licenses:61 Beer, Wine and Liquor $150.00 $8,280.000 Special One Day Beer License (cost varies) 0.00

61 $8,280.00Airplane Licenses:

12 Beer, Wine and Liquor $200.00 $2,070.0012 $2,070.00

Caterer's Statewide:34 Alcoholic Beverages (cost varies) $56,500.0034 $56,500.00

Permits:23 Alcohol Awareness Program $15.00 $345.00

278 Alcohol Awareness Instructor 5.00 1,390.00 23 Public Storage 75.00 1,650.00 22 Public Storage and Transportation 100.00 2,200.00

565 Public Transportation 75.00 42,375.00 10 Import and Export 75.00 750.00

847 Non-Resident Dealer 100.00 84,700.00 53 Individual Storage 50.00 2,650.00

1,808 Solicitor's 50.00 90,400.00 264 Bulk Transfer 100.00 26,400.00 48 Change of Domicile 5.00 240.00 11 Non-Beverage 50.00 550.00 68 Individual Transportation 10.00 680.00

67,176 Vehicle Identification Cards 2.00 134,352.00 0 Wine Exhibition 50.00 0.00

12 Non-Resident Storage 500.00 6,000.00 2 Charity Wine Auction 500.00 1,000.00 2 Family Beer and Wine 400.00 800.00

14 Winery Special Event 25.00 350.00 1 Private Bulk Sale 25.00 25.00

71,227 $396,857.00Cigarette Licenses:

15 Manufacturer $25.00 $375.0095 Wholesaler 750.00 71,250.00 48 Subwholesaler 500.00 21,885.08 6 Vendor 500.00 3,000.00 0 Storage Warehouse 25.00 0.00

29 Application Fee 200.00 5,630.00 125 Renewal Fee 30.00 3,750.00 318 $105,890.08

Grand Total Licenses Issued $728,427.08Note: Due to prorating of license fees, revenue collected may not coincide with the number of licenses issued. The license year begins May 1st andends the following April 30th. The permit year begins November 1st and ends the following October 31st.

State Gross Revenue from Licenses and Permits

State of Maryland ◆ Alcohol and Tobacco Tax Annual Report ◆ 2002Page 4

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State of Maryland g Alcohol and Tobacco Tax Annual Report g 2002 Page 5

State Gross Revenue from 1933 - 2002

a) Alcoholic Beverage License Fees $8,617,756.07 a b) Distilled Spirits 653,559,744.15 b c) Manufacturer’s Tax on Distilled Spirits 1,528,684.14 c d) Wine 126,693,188.59 d e) Beer 342,499,306.82 e f) Alcoholic Beverage Permit Fees 7,411,587.25 f g) Cigarettes 2,755,366,275.60 g h) Other Tobacco Products 5,805,603.34 h Miscellaneous Alcoholic Beverages 1,014,930.27 Miscellaneous Tobacco 23,300,174.99 Total $3,925,797,251.22

(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. Beginning April 1, 1935, the tax on sparkling and fortified wines was reduced to 20 cents per gallon, at which time all wines were taxed at the same rate. 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 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) A wine excise tax applicable to all wines began April 1, 1935, at the rate of 20 cents per gallon. Rate increased to 40 cents per gallon on July 1, 1972. Prior to April 1, 1935, a tax was levied on sparkling and fortified wines which was at the same rate as distilled spirits, $1.10 per gallon.

(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 for each vehicle. The issuance of Solicitor’s Permits began June 1, 1973, at the $50.00 annual fee. The issuance of Wine Exhibition Permits began July 1, 1985, at $50.00 fee. The issuance of Charity Wine Auction permits began July 1,1986, at $50.00 fee. The issuance of Non-Resident Storage Permits began July 1, 1987, at $500.00 annual fee. The Alcohol Awareness Program Permit began July 1, 1989; the Alcohol Awareness Instructor’s Permit began October 1, 1994; the Family Beer and Wine Facility Permit began on June 1, 1996;the Private Bulk Sales Permit began on October1, 1991; and the Winery Special Event Permit began on October 1,2000. Numerous license and permit fees were increased effective May 1, 1992.

(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, and to $1.00 per pack on June 1, 2002. Prior to 1961, a 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.

Page 10: Alcohol and Tobacco Tax Annual Report - Marylandtaxes.gov · 2016-04-18 · Introduction State of Maryland g Alcohol and Tobacco Tax Annual Report g 2002 Page 1 The Alcohol and Tobacco

Consumption TrendsConsumption of Distilled Spirits, Beer and Wine

Per Capita Gallons Per Capita Gallons

Distilled DistilledCounty Spirits Beer * Wine County Spirits Beer * Wine

Allegany 1.49 26.22 1.08 Harford 1.02 18.09 1.56

Anne Arundel 1.65 22.43 2.78 Howard 1.06 13.98 2.17

Baltimore 1.46 18.74 2.09 Kent 2.17 26.39 3.15

Baltimore City 1.89 22.36 1.50 Montgomery 0.80 10.46 2.06

Calvert 1.38 21.77 1.71 Prince George’s 1.57 16.95 1.20

Caroline 1.24 24.66 0.92 Queen Anne’s 1.71 24.50 2.71

Carroll 1.03 17.33 1.67 St. Mary’s 1.29 21.58 1.23

Cecil 5.58 34.54 3.93 Somerset 1.18 17.55 1.09

Charles 1.94 20.42 1.36 Talbot 2.48 23.17 4.93

Dorchester 1.38 22.87 1.00 Washington 1.49 21.87 1.20

Frederick 1.39 20.94 1.92 Wicomico 0.93 25.87 1.82

Garrett 1.96 23.55 2.01 Worcester 4.19 68.05 4.41

* Includes Beer Coolers

These figures are based on deliveries to retail licensees in the various subdivisions by holders of Marylandwholesalers' licenses.

State of Maryland g Alcohol and Tobacco Tax Annual Report g 2002Page 6

Page 11: Alcohol and Tobacco Tax Annual Report - Marylandtaxes.gov · 2016-04-18 · Introduction State of Maryland g Alcohol and Tobacco Tax Annual Report g 2002 Page 1 The Alcohol and Tobacco

Per Capita Tax Dollars and Consumption Distilled Spirits, Wine, Beer

Per Capita Tax Dollars* (Based on Net Revenue)

1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 Distilled Spirits $2.691 $2.407 $2.325 $2.202 $2.168 $2.164 $2.207 $2.173 $2.217 $2.196 $2.282 Wine 0.730 0.718 0.697 0.696 0.718 0.734 0.759 0.761 0.796 0.758 0.782 Beer ** 1.887 1.741 1.833 1.753 1.730 1.711 1.733 1.722 1.753 1.761 1.733 Total $5.308 $4.866 $4.855 $4.651 $4.616 $4.609 $4.699 $4.656 $4.766 $4.715 $4.797

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

1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 Distilled Spirits

1.743 1.632 1.529 1.468 1.435 1.438 1.460 1.449 1.483 1.493 1.488

Wine 1.892 1.773 1.722 1.718 1.775 1.810 1.866 1.885 1.940 1.900 1.889 Beer ** 20.352 19.848 19.561 19.127 18.843 *** 18.723 18.801 18.944 19.067 18.930 18.968 Total 23.987 23.253 22.812 22.313 22.053 *** 21.971 22.127 22.278 22.490 22.323 22.345

* Based on Maryland Department of Health population estimates. ** Includes Beer Coolers *** Amended 12/97

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State of Maryland g Alcohol and Tobacco Tax Annual Report g 2002 Page 8

Apparent Consumption of Distilled Spirits

(By Class and Type, Based on Gallonage Shipment to Wholesalers)

Fiscal Year Class and Type 2001 2002 % Change Domestic Whiskey Bonded Bourbon 25,622 30,184 17.8 Bonded Rye 0 0 0.0 Straight Bourbon 342,118 345,970 1.1 Straight Rye 349 301 (13.9) Straight Blends 10,059 10,136 0.8 Blended Whiskey 135,390 104,453 (22.9) Blended Light 3,982 202 (94.9) Light 577 416 (27.9) Other 472,089 629,560 33.4 Total Domestic Whiskey 990,188 1,121,222 13.2 Imported Whiskey Scotch 363,574 357,878 (6.8) Canadian 366,633 352,723 (6.1) Irish 10,040 13,259 32.1 Other ______0 0 0.0

Total Imported Whiskey 740,247 723,860 (2.2)

Total All Whiskey 1,730,435 1,845,082 6.6 Gin Domestic 329,632 309,791 (6.0) Imported 160,221 298,460 86.3 Total Gin 489,854 608,251 24.2 Vodka

Domestic 1,011,430 873,866 (13.6) Imported 376,232 288,245 (23.4) Total Vodka 1,387,662 1,162,111 (16.3)

Rum Puerto Rican 655,064 680,334 3.9 Virgin Islands 164,672 136,840 (16.9) Other Domestic 99,508 108,145 8.7 Total Domestic Rum 919,244 925,319 .01 Imported Rum 3,896 13,609 249.3 Total Rum 923,140 938,928 1.7 Brandy Domestic 347,291 466,324 34.3 Imported 294,001 273,393 (7.0) Total Brandy 641,292 739,717 15.3 Cordials, Cocktails and Specialties Domestic 376,989 414,837 10.0 Cocktails 253,421 224,779 (11.3) Imported 381,159 399,486 4.8 Total Cordials, Cocktails & Specialties 1,011,569 1,039,102 2.6 Total Tequila 173,840 185,557 6.7 Total All Non-Whiskey 4,627,357 4,673,666 1.0 Not Specified 1,000,248 1,077,090 7.7 Total Domestic Distilled Spirits 5,228,443 5,413,228 3.4 Total Imported Distilled Spirits 2,129,596 2,182,610 2.4 TOTAL ALL DISTILLED SPIRITS 7,358,039 7,595,838 3.1 ( ) Denotes decrease

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State of Maryland g Alcohol and Tobacco Tax Annual Report g 2002 Page 9

Wholesale Alcoholic Beverage Deliveries and Cigarette Sales for Fiscal Year 2002

(in gallons unless otherwise indicated)

Deliveries Statewide Total Gallons Beer ** 101,834,734.33 Distilled Spirits 7,986,179.11 Wine 10,143,556.63 Cigarettes (Packs)* 300,981,000

Deliveries by Political Subdivision Distilled Beer Spirits Wine Allegany 1,971,938.82 112,421.47 80,868.17 Anne Arundel 11,153,046.69 820,709.25 1,382,917.45 Baltimore 14,329,351.56 1,116,657.17 1,600,373.42 Baltimore City 14,404,298.12 1,216,348.12 964,603.73 Calvert 1,682,631.59 106,921.03 131,903.99 Caroline 742,155.47 37,382.62 27,788.53 Carroll 2,665,120.41 158,882.72 256,786.71 Cecil 3,039,380.01 491,022.68 345,585.75 Charles 2,511,377.40 238,491.17 167,644.59 Dorchester 706,561.83 42,601.80 30,946.66 Frederick 4,199,304.68 278,203.12 384,204.40 Garrett 706,364.84 58,689.53 60,342.31 Harford 4,018,626.80 226,281.41 346,948.85 Howard 3,568,690.99 271,800.68 553,890.59 Kent 509,297.37 41,811.35 60,886.98 Montgomery 9,291,275.22 710,720.39 1,830,607.31 Prince George’s 13,773,901.65 1,278,906.65 971,865.83 Queen Anne’s 1,016,559.35 71,017.15 112,600.86 St. Mary’s 1,888,551.05 113,033.60 107,284.95 Somerset 438,858.66 29,423.06 27,278.52 Talbot 792,315.33 84,655.10 168,541.77 Washington 2,914,881.55 198,439.45 159,895,92 Wicomico 2,230,329.18 79,993.32 157,137.64 Worcester 3,279,915.76 201,766.27 212,631.70 TOTALS 101,834,734.33 7,986,179.11 10,143,556.63 * Note: Detailed figures by political subdivisions are not available for cigarettes ** Includes Beer Coolers

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State of Maryland g Alcohol and Tobacco Tax Annual Report g 2002 Page 11

Summary of Activities Audits Completed Totals Brewery (Maryland)..................................................................................15 Beer – Wholesaler (Maryland) ................................................................ 19 Rectifier, Distillery or Winery......................................................................4 Liquor and Wine Wholesaler (Maryland-Including County Dispensaries and Alcohol Wholesalers).......................................12 Other Alcoholic Beverage Audits ...............................................................0 Cigarette Wholesaler ...............................................................................65 Cigarette Sub-wholesaler...........................................................................0 Cigarette Vendor........................................................................................0 Cigarette Manufacturer’s Storage Warehouse...........................................1 Other Tobacco Products ............................................................................5 Stamp Office – Cigarette Stamps ............................................................12 133 Inspection and Verification of Monthly Reports Received Maryland Manufacturers and Wholesalers: Brewers’ Beer Analysis ..............................................................286 Beer Wholesalers.......................................................................604 Liquor and Wine Tax Returns ....................................................765 Railroad, Steamboat and Airline Tax Returns........................................166 Out-of-State Brewers ...........................................................................1592 Tobacco Wholesaler ..............................................................................825 Tobacco Manufacturers .........................................................................120 Other Tobacco Products (Retailer) ........................................................210 Other Tobacco Products (Wholesaler).................................................1253 5821 Refund Claims Verified and Approved for Payment Military – Beer consumed on federal reservations – Claims

involving $5,306.23 ....................................................................139 Alcoholic Beverages (Non-Military) ..............................................50 Beer – amounting to $175,446.85................................................47 Wine – amounting to $122.32 ........................................................3 Distilled Spirits – amounting to $0.00.............................................0

Cigarette refunds – amounting to $73,962.82............................................7 All other claims – amounting to $12,356.62...........................................139 Other tobacco products – amounting to $0.00...........................................0 385 Other Reports Auditor’s reports reviewed and entered .................................................117 Credit Control Reports received and checked .....................................5263 Returned check reports received and checked......................................719 Keg books............................................................................................2058

Public storage/transportation .................................................................333 Import/Export, Non-resident storage reports..........................................219

8709 Grand Total for 2002 15,048

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State of Maryland g Alcohol and Tobacco Tax Annual Report g 2002 Page 12

Appendix

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 2002. The 264 permits issued represent 42 more than the previous year.

County

Permits Issued

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

2 0

17 66 30 4 1 9 6 6 4

10 3

11 3 5

26 30 1 5 0 2 5

11 7

264

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State of Maryland g Alcohol and Tobacco Tax Annual Report g 2002 Page 13

State of Maryland Alcoholic Beverages Area and Population Chart

Population Statistics for Fiscal Year 2002 (Population Source-Maryland State Department of Health Estimate for July 1, 2001)

Land Area in Square Miles Population Baltimore City 79 644,300 Allegany County 426 75,200 Anne Arundel County E 417 497,200 Baltimore County E 610 764,600 Calvert County 219 77,300 Caroline County 320 30,100 Carroll County E 456 153,800 Cecil County 352 88,000 Charles County 458 123,000 Dorchester County 580 30,900 Frederick County E 664 200,500 Garrett County 662 30,000 Harford County 448 222,200 Howard County 251 255,300 Kent County 284 19,300 Montgomery County E 494 888,400 Prince George=s County E 485 812,800 Queen Anne=s County 373 41,500 St. Mary=s County 367 87,500 Somerset County 332 25,000 Talbot County 279 34,200 Washington County 462 133,300 Wicomico County 380 86,200 Worcester County 483 48,200 Total 9,881 5,368,800 E=Estimate

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State of MarylandAlcoholic Beverage Restrictions

Frederick County

* All alcoholic beverages - First, Second, Fourth, Fifth, Seventh, Eighth, Ninth, Eleventh, Twelfth, Thirteenth,Fifteenth, Eighteenth, Twentieth, Twenty-fourth, Twenty-fifth, and Twenty-sixth Districts. Beer - Third, Fourteenth,Seventeenth, and Twenty-second Districts. No alcoholic beverages - Sixth, Tenth, Sixteenth, Nineteenth, Twenty-first, and Twenty-third Districts.

State of Maryland — Alcohol and Tobacco Tax Annual Report — 2002Page 14

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License TotalNumber Year Gross Gross LocalStores Ended Profits Expenses Net Profits Receipts (a) Revenue (b)

Baltimore City (6) - - $ - $ - 0.00 1,674,936.00 1,674,936.00City of Annapolis (4) - - - - 0.00 180,600.00 180,600.00Allegany County (6) - - - - 0.00 118,422.50 118,422.50Anne Arundel County (4) - - - - 0.00 506,340.00 506,340.00Baltimore County (6) - - - - 0.00 644,987.00 644,987.00Calvert County (6) - - - - 0.00 72,900.00 72,900.00Caroline County (4) - - - - 0.00 57,550.00 57,550.00Carroll County (4) - - - - 0.00 162,240.00 162,240.00Cecil County (6) - - - - 0.00 100,890.00 100,890.00Charles County (4) - - - - 0.00 109,600.00 109,600.00Dorchester County (4) - - - - 0.00 66,205.00 66,205.00Frederick County (4) - - - - 0.00 263,945.00 263,945.00Garrett County (6) - - - 0.00 104,975.00 104,975.00Harford County (4) - - - - 0.00 258,401.00 258,401.00Howard County (4) - - - - 0.00 199,925.00 199,925.00Kent County (6) - - - - 0.00 86,925.00 86,925.00Montgomery County (4) 24 6/30/02 19,362,430.00 12,062,195.00 7,300,235.00 1,441,914.00 8,742,149.00Prince George's County (6) - - - - 0.00 899,533.50 899,533.50Queen Anne's County (5) - - - - 0.00 83,000.00 83,000.00St. Mary's County (12) - - 0.00 90,552.50 90,552.50Somerset County (4) 3 4/30/02 416,030.00 261,930.00 154,100.00 20,120.00 174,220.00Talbot County (6) - - - 0.00 118,610.00 118,610.00Washington County (6) - - - 0.00 176,069.12 176,069.12Wicomico County (4) 2 6/30/02 1,362,993.00 1,081,964.00 281,029.00 109,610.00 390,639.00Worcester County (5) 6 4/30/02 1,869,085.00 772,765.00 1,096,320.00 882,093.00 1,978,413.00

35 149626 23,010,538.00 14,178,854.00 8,831,684.00 8,430,343.62 17,262,027.62

(a) License fees as reported by the respective boards of license commissioners for their fiscal years ending 4/30/02 (4), 5/31/02 (5), 6/30/02 (6), or 12/31/01 (12).

Revenues Received by Local AuthoritiesCounty Dispensaries

State of Maryland g Alcohol and Tobacco Tax Annual Report g 2002Page 15

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Retail Licenses by Class Summary By Class: Total % of Total Class “A” – Off Sales: Beer 78 Wine 9 Beer and Wine 542 Beer, Wine and Liquor 986 Total “A” Licenses 1615 25% Class “B” – On or Off Sale (Hotels and Restaurants): Beer 49 Wine 0 Beer and Wine 520 Beer, Wine and Liquor 2188 Total “B” Licenses 2757 42% Class “C” – On Sale (Clubs): Beer 5 Wine 0 Beer and Wine 53 Beer, Wine and Liquor 561 Total “C” Licenses 619 9% Class “D” – On or Off Sale (Taverns and On Sale Generally): Beer 72 Wine 0 Beer and Wine 262 Beer, Wine and Liquor 779 Total “D” Licenses 1113 17%

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

18 0%

Class “BD-7” – On or Off Sale: Beer, Wine and Liquor (Baltimore City) 487 7% Grand Total 6609 100% Summary by Alcoholic Beverages: Beer 204 3% Wine 9 0% Beer and Wine 1377 21% Beer, Wine and Liquor 5019 76% Grand Total 6609 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, Cecil, Kent, Prince Georges, Talbot, Calvert, Washington and Garrett counties and Baltimore City where the year begins July 1st; Queen Anne’s and Worcester counties where the year begins June 1st; and St. Mary’s county where the year begins January 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.

State of Maryland — Alcohol and Tobacco Tax Annual Report — 2002 Page 16

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Retail License InformationAnnual Fees and Hours of Sale

Class A - Off Sale (Package only)Class B - On and Off Sale (Hotels and Restaurants)

Class C - On Sale (Clubs)Class D - On and Off Sale (Generally)

M - Denotes MidnightN - Denotes Noon

No sales at bar or counter on Sunday for holders of Class B or C licenses (does not apply in Anne Arundel County). Dispensary hours of sale fixed by Liquor Control Boards.

Class License FeeBeer

Weekdays Sundays License FeeBeer & Light Wine

Weekdays Sundays License FeeBeer, Wine & Liquor

Weekdays Sundays

Baltimore CityA $110.00 6AM-M Closed (c) $715.00 6AM-M Closed (c)A-2 715.00 9AM-M Closed (c)B(d) 165.00 6AM-2AM 6AM-2AM 1,100.00 6AM-2 6AM-2AMB-AL 10,000.00 (a) “ “B-HM 5,500.00 (b) “ “B-RL 55.00 (e)C 82.50 550.00 “ “D 165.00 6AM-1AM 6AM-1AM 687.50 6AM-1AM Closed

Amusement Permit D 750.00 6AM-2AM 6AM-2AM(Night Clubs)

B-D-7 1,320.00 “ “

Amusement permit issued only to holder of ClassD, Beer, Wine and Liquor license.(a) Issued to Arenas

(b) Issued to Hotels and Motels.(c) May obtain authority to sell on certain Sundays for fee of$25.00 per day.

(d) Certain restriction apply to licenseissued in the 47th legislative district ascontained in Section 6-201(d).

(e) Racing establishment perday fee.Note: Off-sale caterer privilege to existing beer and lightwine or Beer, Wine, Liquor License. Additional fee $500.00.

Allegany CountyA $ 75.00 7AM-2AM Closed $ 100.00 7AM-2AM Closed $600.00 7AM-2AM Closed

Hotel or Motel B 750.00 “ Closed (b)B-BT 300.00 (d) (d)C 100.00 7AM-2AM Closed (b) 100.00 7AM-2AM Closed (b) 450.00 7AM-2AM Closed (b)D 150.00 (a) “ “ (b) 160.00 (a) “ “ (b) 650.00 “ (b) “ (b)

(a) May obtain special permit allowing the sale of liquor by thedrink for consumption on the premises. Annual fee for suchpermit is $500.00. Number of Special Permits not to exceed 50.

(b) Class B and D Licensees meeting restaurant requirements andClass C may obtain special Sunday License permitting sales 1PM-2AM. Additional Fee $250.00.

(c) The fee for Assignment oftransfer of a license is $200.

(d) B-BT Bullet Theater License can sell onpremise alcohol beginning 2 hours before,dining, and 2 hours after performance.

Anne Arundel CountyA $200.00 (e) 6AM-2AM 6AM-2AM $ 600.00 6AM-2AM 6AM-2AMB 400.00 “ “ 900.00 “ “H 300.00 “ “ 800.00 “ “C 100.00 “ “ 400.00 (a) “ “

1,500.00 (b) “ “1,500.00 (c) “ “

D 400.00 “ “ 900.00 “ “1,000.00 (d) “ “

Special Airport 5,000.00 “ “

(a) Issued to Veterans’, Fraternal, Political or Service Clubs.(b) Golf and Yacht Clubs.(c) Country Club License.(d) On and off sale.(e) May obtain a BWT Beer and Wine tasting license for $150.00 fee. NOTE: Any holder of a Class B, H or D license shallbe permitted to play recorded music of any king, butwithout dancing, floor shows or other similarentertainment, provided licensee obtains special music

license at an annual fee of $100.00. Any holder ofa Class B, D, and H or Beach Amusement ParkLicense shall be permitted to have music, dancingand other legal forms of entertainment providedlicensee obtains a special dancing license at anannual fee of $400.00 (Beer, Wine and LiquorLicensees) or $200.00 (Beer and Wine Licensees). Race track license: Permits sale of all alcoholicbeverages within confines of park for a fee of$50.00 per day. Hours of sale: 2 hours precedingraces to 2 hours after last race.

Beach and Amusement Park License: Owner maysecure license for sale of beer and light wine withinconfines of park for fee of $200.00 per calendar year. Hours of sale: 8Am to 12M, May through Septemberand following April. Yacht Club License: Owner may obtain license forsale of all beverages for on sale consumption, Fee$1,500.00. Hours of sale 6AM-2AM. Resort Complex or Hotel-Restaurant Complex Fee$3,000.00. License permits sale at one or more locations withincomplex. Hours of sale 6AM-2AM.

Sunday Sales are permitted for Class A, B, C, Dand H licensees Issued Special SundayLicenses: Annual fee $50.00 for Beer and LightWine, $100.00 for Beer, Wine and Liquor. Filling fee of $500.00 required with eachapplication for new alcoholic beverages license. Licensees may obtain a BWT beer and winetasting license for an additional fee as follows:beer and wine licensees $150.00, beer, wineand liquor licensees $200.00.

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Class License FeeBeer

Weekdays Sundays License FeeBeer & Light Wine

Weekdays Sundays License FeeBeer, Wine & Liquor

Weekdays Sundays

City of AnnapolisPackage Goods A-1 $ 360.00 6AM-M Closed $ 900.00 6AM-M Closed $1,630.00 6AM-M Closed

A-2 440.00 “ 6AM-M 1,150.00 6AM-M (c) 6AM-M 2,060.00 6AM-M 6AM-M (c)

Restaurants B-1(a) 250.00 “ Closed 590.00 Closed “ 940.00 “ “B-2(a) 380.00 “ 6AM-M 730.00 6AM-M “ 1,110.00 “ 6AM-MB-3 340.00 “ Closed 940.00 6AM-M Closed 1,460.00 6AM-M ClosedB-4 590.00 “ 6AM-M 1,200.00 6AM-M 6AM-M 1,890.00 6AM-M 6AM-M.x 200.00 6AM-2AM (d) 6AM-2AM (d) 510.00 6AM-2AM (d) 6AM-2AM (d) 680.00 6AM-2AM (d) 6AM-2AM (d).a(e) 100.00 6AM-M Closed 200.00 6AM-M Closed 450.00 6AM-M Closed.b(e) 50.00 6AM-M 6AM-M 80.00 6AM-M 6AM-M 200.00 6AM-M 6AM-M

Tavern D-1 560.00 6AM-M 6AM-M 1,030.00 6AM-M 6AM-M 1,540.00 6AM-M 6AM-M.a(a) 280.00 6AM-M Closed 340.00 6AM-M Closed 530.00 6AM-M Closed.b(e) 80.00 6AM-M 6AM-M 120.00 6AM-M 6AM-M 210.00 6AM-M 6AM-M

Yacht Clubs (OnSale)

F 1,130.00 All Hours All Hours 2,270.00 All Hours All Hours 3,400.00 All Hours All Hours

Clubs C 560.00 6AM-2AM 6AM-2AM 940.00 6AM-2AM 6AM-2AM 1,320.00 6AM-2AM 6AM-2AMHotels E-1 510.00 6AM-2AM 6AM-2AM 1,200.00 6AM-2AM 6AM-2AM 1,720.00 6AM-2AM 6AM-2AM

.x 300.00 6AM-2AM (d) 6AM-2AM (d) 510.00 6AM-2AM (d) 6AM-2AM (d) 920.00 6AM-2AM (d) 6AM-2AM (d)

.a(e) 200.00 6AM-M Closed 300.00 6AM-M Closed 410.00 6AM-M Closed

.b(e) 80.00 6AM-M 6AM-M 100.00 6AM-M 6AM-M 140.00 6AM-M 6AM-M

(a) Only with meals off-sale permitted.(b) On-sale and off-sale permitted.

(c) May obtain a BWT Beer and Wine tastinglicense - $240.00

(d) Additional Fee; Midnight to 2AM(e) Additional fee; Off-sale

Note: City may issue Beer & Light Wine or Beer,Wine & Liquor license for consumption on thepremises only, Sect. 17A or 19A.

Baltimore CountyA $100.00 (a)(d) 6AM-M Closed $ 600.00 (d) 6AM-M ClosedB 150.00 6AM-2AM 6AM-2AM 1,000.00 (g) 6AM-2AM 6AM-2AMB(SB)(b) 150.00 “ “ 1,000.00 “ “B-TTC(e) 1,000.00 “ “C 35.00 “ “ 500.00 6AM-2AM 6AM-2AMD 100.00 “ “ 1,000.00 (g) “ “BDR 1,000.00 “ “BDT(f) 1,000.00 Theater 1,000.00 (c) (c)B(omt)(h) 1,000.00 6AM-1:30AM 6AM-1:30AM

(a) Class A Light Wine License may be issued toa Class 4 Manufacturer’s license holder and to aClass 3 Manufacturer producing wine fromMaryland agricultural products. Fee $50.00.

(b) Restaurant Service Bar license available in Pikesvillerevitalization area only.(c) A theater license authorized sales 2 hours prior to theshow, during the show and one hour after the show.

(d) A Class BWT one-day beer and wine tasting licenseis available to Class A licensees. Fee $ 10.00.(e) A Class B-TTC Towson Town Center license.(f) BDT Towson Town Center may serve alcoholic

beverages 2 hours before live performancethrough the end of the performance.(g) Caterer’s privilege $500.00 fee.(h) B(omtc) Owings Mills Town Center.

Calvert CountyA $150.00 6AM-2AM 6AM-2AM $150.00 6AM-MB 250.00 “ 6AM-2AM 250.00 6AM-M 6AM-M $ 500.00 6AM-2AM 6AM-2AMBR 6AM-M 1,000.00 “ “C 50.00 6AM-M “ 500.00 (c) “ “

1,000.00 (a) “ “D 100.00 “ “ 500.00 (b) “ “WF(d) 15.00 1,000.00 “ “

(a) Issued only to bona fide Yacht and Country Clubs. (b) Issued only to Yacht Clubs and bona fide posts of American Legion or V.F.W. On premises only by the drink.

(c) Permits sale of alcoholic beverages only with meals.(d) Wine festival license.

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Class License FeeBeer

Weekdays Sundays License FeeBeer & Light Wine

Weekdays Sundays License FeeBeer, Wine & Liquor

Weekdays Sundays

Caroline CountyA $250.00 6AM-M 8AM-M $600.00 6AM-M Closed $1,250.00 6AM-M Closed

900.00 “ 8AM-M 1,600.00 : 8AM-M(b)B 250.00 6AM-M N-M(c)(d)B “ “ “ 1,000.00 6AM-2AM Close 2AM(d)B 1,250.00 “ N-M(c)(d)C 250.00 6AM-M N-M(c)(d) 1,000.00 “ N-M(c)(d)D 300.00 6AM-1AM Close 1AM 500.00 6AM-M Closed 1AM 1,250.00 6AM-2AM Close 2AM

1,600.00 6AM-2AM 1PM-M(c)GC 1,600.00 6AM-2AM N-M(c)H 500.00(a) 6AM-2AM N-M(c)

(a) On sale only.(b) Liquor may only be sold from 1PM through midnight on Sundays.

(c) Beer and wine may be sold from midnight to 2AM.(d) No sales at bar or counter does not apply in Caroline County.

Carroll CountyA $100.00 8AM-11PM Closed $140.00(d) 8AM-11PM Closed(d) $650.00 8AM-11PM ClosedB 130.00 8AM-1AM Closed 160.00 8AM-1AM Closed 1,500.00(a)(e) 8AM-1AM N-1AM

1,000.00(g) 8AM-1AM(j)BC 1,750.00(f) 8AM-1AM N-1AMBR 2,000.00C 50.00(c) 8AM-1AM Closed 70.00(c) 8AM-1AM Closed 1,250.00(b) “ “

1,500.00(h) “ “D 130.00 8AM-1AM Closed 160.00 8AM-1AM Closed

1,000.00(g) 8AM-1AM ClosedH 1,500.00 “ “

HC 1,750.00 “ “(a) On sale only for restaurants except beer whichmay be sold for off sale.(b) For any local chapter of nationally organized non-profit fraternal or veteran’s organization. On sale only.

(c) For any other club. On sale only.(d) Class A. license available to Class 4manufacturers, permits sale of wine products atretail seven days a week. Fee of $50.00.

(e) Class H Caterer’s licenseavailable to operators of banquetrooms.(f) On sale and limited off sale.

(g) Seven day license.(h) Golf and Country Club license.(i) Off sales between 8AM and 1PM Monday throughSaturday. No off sales on Sunday.

Cecil CountyA $60.00 6AM-2AM 8AM-11PM* $75.00 6AM-2AM 8AM-11PM* $750.00 6AM-2AM 8AM-11PM*B 75.00 “ 10AM-11PM* 90.00 “ 10AM-11PM* 750.00 “ 10AM-11PM*

1,500.00(a) “ “*BLX 2,500.00 “ 10AM-11PM

C 75.00 “ 8AM-11PM 100.00 “ 8AM-11PM 600.00(b) “ 8AM-11PMGC 2,000.00(d) “ “D 200.00 “ 1PM-10PM* 225.00 “ 1PM-10PM* 240.00(c) “ 1PM-11PM*

(a) Issued only to: Motel-restaurant Complex or Hotel-Restaurant Complex with capital investment of notless than $1,000,000.00.

(b) Clubs-non profit license fee $500.00. Clubs-Profit, $2,000.00 * It is lawful for any Class A, B or D Licensee inCecil County to sell beer, wine, and liquor on

Sunday provided that an additional license fee of$500 is paid.(c) Fire department special beer, wine, and liquorlicense.

(d) For Profit GolfCourse.

Charles CountyA $400.00(c) 6AM-2AM 6AM-MB 300.00 “ “

BLX 2,000.00 “ “C 250.00(b) “ “D $150.00 6AM-2AM 6AM-M $200.00 6AM-2AM 6AM-M 950.00(a) “ “H 20.00 “ “

(a) Off sale for liquor and on and off sale for beer and wine - License Fee $600.00. A Special Class D (onsale) Beer License may be issued to any bona fide religious, fraternal, civic, veteran’s, hospital, orcharitable organization for a period not exceeding ten consecutive days upon the payment of a fee of $25.00for each license.

(b) Only to bona fide non-profit organizations or clubscomposed solely of members who served in theArmed Forces of the U.S.

(c) Authorizes samples to beprovided to consumers undercertain conditions.

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Class License FeeBeer

Weekdays Sundays License FeeBeer & Light Wine

Weekdays Sundays License FeeBeer, Wine & Liquor

Weekdays Sundays

Dorchester CountyA $200.00 6AM-M 6AM-M $250.00 6AM-1AM 12N-12M $2,500.00 6AM-12M 12N-12MB 250.00 6AM-1AM 12N-12M 300.00 6AM-1AM 12-12(c) 1,000.00(b) 7AM-1AM 12N-12MC 250.00 10AM-1AM 12N-12M 150.00 6AM-1AM 12N-12M 1,000.00(a) 10AM-1AM 12N-12MD 250.00 6AM-1AM 12N-12M 275.00 6AM-1AM 12N-12M

(a) Issued only to Yacht Clubs, Country Clubs and non-profitorganizations.(b) On sale only.(c) Off sale only through 1AM.

(d) Class B through Class D; on sale consumption is permitted up toone hour after cease of sales; at which time, tables and bar area arecleared of alcoholic beverages.

Note: Hours of operation are extended to 2AMMonday when Christmas Eve or New Year’s Eve fallson a Sunday.

Frederick CountyA $100.00(m) 6AM-M 1PM-M $140.00(c)(n)(o) 6AM-M 1PM-M $650.00 6AM-M Closed(f)B 130.00 6AM-2AM 1PM-2AM 160.00 6AM-2AM 1PM-2AM 1,500.00(a)(r) 6AM-2AM 1PM-2AM0 2,000.00(b) “ “

B-DH 1,500.00(l) “ “B-DT 1,500.00(i) (i) (i)B-BF 1,500.00(j) 6AM-2AM 1PM-2AM

C 50.00 “ “ 70.00 “ “ 600.00 “ “325.00(d) “ “

1,500.00(e) “ “2,000.00(g) “

Stadium 500.00 (h) (h) 2,000.00(k)(a) Hotel license does not permit sales at bars or counters or sales forconsumption anywhere except on premises. In restaurants, beverages withalcohol content of not more than 14.5% for off premises consumption.(b) Issued only to hotels with capital investment of not less than $500,000.00,etc.(c) Class A license available to Class 3 and 4 Manufacturers, permits sale ofwine products at retail seven days a week. Fee of $50.00.(d) Special license issued to Weinberg Center for the Arts.(e) Golf and Country Club License.(f) A special Sunday opening permit allows off premise consumption onSundays from 1PM to 12 Midnight. Fee is $650.00.(g) Private Business Club License.(h) Stadium beer license authorizes on premise consumption only fromopening to the end of the baseball game.

(i) Dinner theater license authorizes sales two hours before the showthrough the show’s end, but in no case before 1PM on Sundays only.(j) Banquet Facility license authorizes on premise sales only.(k) A special class C, BWL private country club is allowed in the 14th

election district and wherever else permitted in the county.(l) Except during family matinee, alcoholic beverages may be purchasedonly prior to and during the motion picture show.(m) Special Sunday opening permit allows off premises consumption onSundays from 12N to 12M. Fee is $100.00.(n) A special Sunday opening permit allows off premises consumption onSundays 12N to 12M. Fee is $140.00.(o) A wine tasting license allows wine tastings on the premises duringspecific registered events. Fee is $150.00.(p) A wine tasting license allows wine tastings on the premises duringspecific registered events. Fee is $150.00.

(q) A license issued to the Maryland Ensemble Theatrewith special requirements.(r) A caterer’s license may be issued $1,500.00.NOTE: No licenses permitted in Districts 6, 10, 16, 19,21 and 23. Only beer licenses permitted in Districts 3,14, 17 and 22. Beer, beer and wine, and beer, wine andliquor licenses are permitted in Districts 1, 2, 4, 5, 7, 8,9, 11, 12, 13, 15, 18, 20, 24, 25 and 16. Winery onlypermitted in District 16 and 19. CWL only permitted inDistrict 3.*B-Bed/breakfast $2,000.00 (same hours)*(p)(f) All Class B’s on sale consumption 11AM-2AMoff sale 1PM-2AMClass C’s 11AM-2AMOn sale consumption only

Garrett CountyA $150.00(d) 6AM-2AM Closed $350.00(d) 6AM-2AM Closed

A Light Wine 50.00(d)(f) 6AM-2AM ClosedB $1,500.00(a)(d)(h)(i) 6AM-2AM Closed

2,000.00(d)(e)(i) “ “B Resort 3,000.00(b)(d)(j) “ “

B(CAT) Caterer’s 500.00 “ “B Bed & Breakfast 25.00-75.00(d)(g) “ “

C 1,500.00(d) “ “C Special 50.00-300.00(k) “ “

C Multi-Event 125.00-500.00(l) “ “D 150.00(d) 6AM-2AM Closed 350.00(d)(i) 6AM-2AM Closed 1,500.00(b)(d)(i) “ “

3,000.00(c)(d)(i) “ A special “draft beer” license may be obtained at a fee of$75.00 by any establishment regularly licensed to sellbeer. An issuing fee of $75.00 applies to new licenses.(a) No sales at bar counters, nor for off sale.(b) Primarily for on-sale consumption.(c) Primarily for off-sale consumption.

(d) Issuing fee applies to new license. Cost is thesame as the license fee.(e) Authorizes catering for off premise events.(f) Class A light wine license may be issued to a Class4 manufacturer’s license holder.(g) 1-5 bedrooms - $25.00, 6-10 bedrooms - $50.00,

11 or more bedrooms - $75.00. Maysell beer, wine or liquor only to guestsfor consumption on premises.(h) Sunday sales apply only in electiondistricts 11 and 15. Sunday sales maybegin at 1PM until 10PM.

(i) A wine tasting license allows winetastings on the premises during specificregistered events. Fee is $100.00(j) Additional facility $1,500.00.(k) 2-day license $50.00, 6-day license$150.00, 12-day license $300.00.

(l) 5 events$125.00,12 events$250.00,18 events$375.00.

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Class License FeeBeer & Light Wine

Weekdays Sundays License FeeBeer, Wine & Liquor

Weekdays Sundays

Harford CountyA $50.00 (A-Winery) 8AM-2AM 8AM-2AM $1,250.00 (A-1) 8AM-2AM 8AM-2AM

$125.00 (A) “ Closed 800.00 (A-2) “ Closed250.00 (A) “ 8AM-2AM 1,600.00 (R)(B) “ Closed

B 225.00 (B-1) “ Closed 1,975.00 (R)(B) “ 8AM-2AM350.00 (B-1) “ 8AM-2AM 2,100.00 (H) “ Closed300.00 (B-2) “ Closed 2,475.00 (H) “ 8AM-2AM425.00 (B-2) “ 8AM-2AM 2,000.00 (R)(B-3) “ Closed

2,375.00 (R)(B-3) “ 8AM-2AM2,500.00 (H)(B-3) “ Closed2,875.00 (H)(B-3) “ 8AM-2AM

350.00 (B-4) 5:30PM-11PM 2,000 (BNR)(d) “ 8AM-2AM900.00 (e) 8AM-2AM

150.00 8AM-2AM (a) 8AM-2AM (b)225.00 8AM-2AM

750.00 (e)2,200.00 8AM-2AM

(R) Restaurant (H) Hotel. Hotels and restaurantslicensed to sell beer, wine and liquor may sell allbeverages for on premises consumption, beerand wine for off-sale.(a) License fee according to membership;50-99, $350.00; 100-250, $600.00; 251-450,

$850.00; 451 or more, $1,000.00.(b) A club may obtain a license authorizingSunday sale for an additional $100.00.(c) Class H caterer’s license available to operators of banquet rooms. Authorizes consumption on the premise during the catered

event.(d) Class BNR new restaurant license authorizeson sale only.(e) Class B Inn license, must meet certainconditions.

NOTE: Light wine includes fermented beverages notexceeding 23%. A CWBT license is available to BWLlicensees and authorizes sampling of cordials, beer andwine. Fee is $350.00. A WBT license is available to BWlicensees and authorizes sampling of beer and wine. Fee is $100.00

Howard County

Class License Fee Beer Weekdays Sunday License FeeBeer & Light Wine

Weekdays Sunday License FeeBeer, Wine & Liquor

Weekdays SundayA $150.00 6AM-2AM 6AM-2AM $175.00 6AM-2AM 6AM-2AM $700.00 (A2) 6AM-2AM Closed

900.00 (A1) “ 6AM-2AMB 150.00 “ “ 175.00 “ “ 1,000.00 “ Closed

BLX(i) 2,000.00 “ “C “ “ “ “ 1,500.00 (a) “ 6AM-2AM

250.00 (b) “ “500.00 (j) “ “700.00 (c) “ “

D 150.00 “ “ 175.00 “ “ 1,000.00 (d) “ “600.00 (e) “ Closed

1,000.00 (f) “ 6AM-2AMWF(h) 800.00 (g) “ Closed

GC 2,000.00 (k) 11AM-10PM 11AM-10PM(a) Issued only to clubs with 18 holeChampionship Golf Course.(b) Issued only to Veteran’s organizations withnational affiliation.(c) Issued only to qualified conference centers.

(d) Fee is $1,000, if restricted to on-sale only.(e) Fee is $600, if restricted to on sale only.(f) On and off sale (seven day license).(g) On and off sale (six day license).

(h) Wine festival license is available for a $15.00fee.(i) Luxury restaurant license.(j) Affiliate of International Organization of PoliceOfficers.

(k) Golf Course.NOTE: Race track license: owner may securelicense for sale of all alcoholic beverages withinconfines of racing pack for a fee of $1,000.00 percalendar year.

Kent CountyA $150.00 6AM-2AM 6AM-1AM $350.00 6AM-2AM 6AM-2AM $1,750.00 6AM-2AM 6AM-1AM 9AM-2AM

“B 300.00 “ “ N-M 1,000.00 “ N-M 2,000.00 (d)(h)(f) “ “ NM

Bed and Breakfast B 350.00 (b) “ “ “Country Inn B 550.00 (b) “ “ “Theatre 500.00 (g) (g) (g)

C 500.00 (a)(e) “ 11AM-M (e)D 300.00 6AM-2AM “ 6AM-2AM 1,500.00 9AM-2AM (f)

(a) On sale except beer.(b) Authorizes on-sale consumption only.(c) Light wine only.

(d) A Class B restaurant or hotel licensee may obtain acaterer’s license for a fee of $100.00(e) A special Sunday BWL license is available which

allows sales from 7AM-12M. Fee is $15.00(f) Authorizes off-sale of beer and light wines.(g) Special Theatre License allowing sales 2 hoursprior to, 2 hours after the show, and during the show.

(h) A class B restaurant or hotel licenseemay obtain a special Sunday sale licensefor a fee of $100.00.

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Class License FeeBeer

Weekdays Saturdays Sundays License FeeBeer & Light Wine

Weekdays Saturdays SundaysLicense

FeeBeer, Wine & Liquor

Weekdays Saturdays Sundays

Montgomery CountyA 200.00 6AM-1AM 6AM-1AM 6AM1AM $250.00 (b)(l) 6AM-1AM 6AM-1AM 6Am-1AM Closed (c)B 250.00 9AM-1AM (i) 9AM-1AM (i) 9AM-1AM (i) 400.00 9AM-1AM (i) 9AM-1Am (i) 10AM-1AM (i) $2,500.00 (c)(k)(o) 9AM-1AM (h) 9AM-2AM 10AM-1AM (j)

1,250.00 (c)(m) “ 9AM-2AM “ 1,000.00 (p) “ “ “

C 50.00 11AM-M 11AM-M 11AM-M 120.00 11AM-M 11AM-M 11AM-1AM 2,000.00 (c) 6AM-2AM 6AM-2AM 10AM-2AM 1,000.00 (f)(c) “ “ “ 500.00 (q) “ “ “

300.00 (d) 11AM-1AM 11AM-1AM 11AM-1AMD 250.00 9AM-1AM (i) 9AM-1AM (i) 9AM-1AM (i) 400.00 9AM-1AM(i) 9AM-1AM (i) 10AM-1AM (i)H 400.00 (e) 9AM-1AM 9AM1AM 10AM-1AM 400.00 (e) 9AM-1AM 9AM-1AM 10AM-1AM

HM 2,500.00 (g) 9AM-2AM 10AM-1AM (j)

(a) Alcoholic Beverage Licenses issued only in Districts 1, 2, 3, 4, 5, 6, 7, 8, 9, 10,11 and 13; except towns of Washington Grove, and Barnesville.(b) “Light wines” includes up to 22%. Class A Light Wine issued to Class 4Manufacturer to sell products at retail - $100.00.(c) On sale only.(d) Authorizes consumption of liquor supplies by bona fide members on premisesof clubs not licensed for sale of liquor.

(e) On sale only; Class H authorized in Montgomery County for Hotels andRestaurants.(f) Issued to Veteran’s Organizations, Fraternal and Sororal or ServiceOrganizations.(g) Class B, issued to hotels and motels permitting sale of Beer, Wine andLiquor including room service.(h) On Friday and Saturday, premises may remain open to 2AM thefollowing day provided food is available.

(i) Sales for off premises consumption permitted 6AM-1AM.(j) May remain open Mondays to 2AM on certain holidays.(k) May issue a caterer’s privilege to a holder of a Class B restaurant or hotel(on-sale) beer, wine and liquor license for off premise events.(l) Light wine only; $100 Annual License Fee.(m) CAT (Caterer’s License)(o) Special B-K license may be issued in the town of Kensington.(p) Special Performing Arts Facility License(q) Continuing Care Retirement Community License

Prince George’s CountyA $220.00 6AM-2AM Closed $ 220.00 6AM-2AM Closed $825.00 6AM-2AM ClosedB 330.00 “ (i) 8AM-M 330.00 “ (i) 8AM-M 1,320.00 (a) “ (i) 8AM-M (j)

2,200.00 (b) “ “Equestrian Center 2,200.00 (i)Restaurant B-EC R 2,750.00 (c) “ N-MGolf Course B-GC 330.00 11AM-10PM 11AM-10PM 2,750.00 (g) “ 8AM-MSpecial (Hotel) BH 3,850.00 (h) (h)

BLX 2,750.00 (d) 6AM-2AM N-MB-DH 220.00 11AM–1:30AM(k) 5PM-1:30AM

Education Con. Facility B-ECF/DS 4,400.00 “ 8AM-2AMB-Stadium BBS 2,200.00 6AM-2AM 8AM-2AM B-FBS - Fed Ex Field 19,800.00 6AM-2AM 6AM-2AM

“ N-MC 220.00 6AM-2AM N-2AM 220.00 N-2AM 8AM-M 825.00 (e) “ “

Yacht Club C 1,650.00 (f) “ 8AM-M (j)Golf & Country Club C 1,650.00 “ 8AM-2AM

D 330.00 6AM-2AM 8AM-2AM 330.00 6AM-2AM 8AM-2AM

NOTES: Application fee for all new licenses is $700. Application for transfer and transfer location $500. Substitution of corporate officers application $250. Administrative processing fee $125. (a) Off sale from the main bar and dining room only.(b) Off sale from other than main bar or dining area.(c) Alcoholic Beverages sold on Sunday only inconnection with meals; no sales in bar or cocktailfacilities.

(d) Issued to National Veteran’s Organizations or as a speciallicense to other qualified non-profit organizations.(e) Concession License available to operator of concession atCounty owned club. Annual fee $1,650.(f) Sale for consumption on premises only.(g) Class BCE Caterer’s License - $3,300. Class B/ECF to Univ. of MD - $3,850. Class BCI Country Inn - $1,375. (h) Board of License Commissioners may prescribe rules forhours and days of sale.

(i) A Class B Licensee providing live entertainment onFriday or Saturday nights may serve until 3AM next.(j) Sale of beer and wine only on Sunday (except Class Blicensees) meeting specified qualifications may obtainspecial Sunday “On Sale” permit at an annual fee of $770.permitting certain sales of beer, wine and liquor on Sundaybetween 12 noon to 2AM.(k) Saturday and holidays 5PM-1:30AM.

NOTES: Any Incorporated Town is authorized torequire any license holder situated in such town topay additional fee not exceeding 20% of aboveclass license.The Town of Hyattsville permits the sale of beer andwine and on sale liquor for consumption onpremises of Class B license.A wine tasting license (WT) may be issued to a BWor BWL licensee. Fee $110.

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Class License FeeBeer

Weekdays Sundays License FeeBeer & Light Wine

Weekdays Sundays License FeeBeer, Wine & Liquor

Weekdays Sundays

Queen Anne’s CountyA $250.00 6AM-M 8AM-M $500.00 6AM-M 8AM-M $2,000.00 6AM-M 8AM-MB 250.00 “ “ 500.00 “ “ 1,000.00 (c) 6AM-2AM 8AM-2AM

1,500.00 (d) “ “C 50.00 (a) “ “ 500.00 (b) “ “D 250.00 “ “ 500.00 “ “ 1,800.00 (b) “ “

(a) Issued only to non-profit clubs and NationalVeterans’ Organizations.

(b) Class B-D license allows beer, wine and liquor sale foron premises and beer sale for off premises.

(c) May obtain a caterer’s license, fee $100.00.(d) Conference Center License.

NOTE: Class B and C Beer, Wine and LiquorLicenses authorize on or off sale for Beer and onsale only for Wine and Liquor.

St. Mary’s CountyA $200.00 6AM-2AM Open $350.00 (a) 6AM-2AM 6AM-2AM $400.00 (a) 6AM-2AM 6AM-2AM

300.00 (b) “ “B 400.00 (a) 6AM-2AM 6AM-2AM 650.00 (a)(c) “ “ B Hotel/Rest. 1,000.00 C 350.00 (a)(d) “D 200.00 (b) 6AM-2AM 6AM-2AM 250.00 (b) 6AM-2AM 6AM-2AM

250.00 (a) 6AM-2AM 6AM-2AM 650.00 (a) “ “

(a) Seven Day License designated A-1.(b) Six Day License designated A-2.

(c) Add $250 on caterer’s License.(d) For clubs on sale only.

NOTE: A special Class D (on sale) Beer, Wine & LiquorLicense issued to bonafide religious, fraternal, civic,veterans’, hospital or charitable

organization, for a one day period upon payment of$10.00 fee for each license.

Somerset CountyA $100.00 6AM-2AM Closed $150.00 6AM-2AM Closed

125.00 “ 8AM-2AM 175.00 “ 6AM-2AM $1,000.00 6AM-2AM 12:30PM-12M (b)B 200.00 “ Closed 200.00 “ Closed 1,000.00 “ “C 25.00 “ “ 35.00 “ “ 250.00 “ “D 200.00 “ “ 200.00 “ “ 1,000.00

(a) Wine and Liquor on sale only. (b) Sunday sales permitted if food available on premises.

Talbot County

A 6AM-12M 8AM-12M $250.00 6AM-12M 8AM-12M $1,500.00 (a) 6AM-12M 8AM-12MB $500.00 6AM-2AM 10AM-2AM 500.00 6AM-2AM 10AM-2AM 1,500.00 (b) 6AM-2AM 10AM-2AM

(On-sale) certainnon-profit theaters

BT 150.00 12N-12M 12N-12M 150.00 12N-12M 12N-12M

C 150.00 6AM-12M 10AM-12M 150.00 6AM-12M 10AM-12M 750.00 (c) 6AM-2AM 12:30PM-2AM(On-and-off-sale)marinas

D 1,000.00 6AM-12M 8AM-12M 1,000.00 6AM-12M 8AM-12M

(On-sale), hotels &restaurants

F-A 1,200.00 6AM-2AM 10AM-2AM

(On-sale), public golfcourse

G C 750.00 7AM-10AM 7AM-10PM

(a) Designated as Class E license in TalbotCounty.(b) Designated as Class F (on-and off-sale).

(c) Designated as Class G (on-sale), issued to qualifiednon-profit clubs and National Veterans’ Organizations.

NOTE: The Talbot County Commissioners regulate the retailsale of alcoholic beverages.See Section 206, Article 2B, A.C.M.

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Class License FeeBeer

Weekdays Sundays License FeeBeer & Light Wine

Weekdays Sundays License FeeBeer, Wine & Liquor

Weekdays Sundays

Washington CountyA $100.00 6AM-2AM N-M $150.00 6AM-2AM N-M $300.00 6AM-2AM N-MB 50.00 “ “ 200.00 “ “ 1,000.00 “ “

B-Theater 200.00 “ “C 100.00 “ “ 200.00 “ “ 500.00 “ “C-Golf & Country Club “ 1,000.00 “D 100.00 “ “ 150.00 “ “ 750.00 “ “

Pouring (on sale) beer $100, beer and wine $150, beer,wine and liquor $500.Sunday License for all above classifications is anadditional $250.

Special Cumberland and Shenandoah Valley Wine FestivalLicense authorizes Maryland wineries to display, sell and sampleMaryland wines. Fee to be set by the board.

Special Wine Tasting License for Class A - BWL $200.00yearly (12 times annually).

Wicomico CountyA $175.00 6AM-M Closed $275.00 6AM-M Closed $4,400.00 6AM-M Closed

275.00 “ 6AM-M 350.00 “ 6AM-M 1,100.00R (a)(e) B 275.00 6AM-2AM 12:30PM-M (c) 275.00 6AM-2AM 12:30PM-M (c) 10AM-2AM 12:30PM-M (c)

1,650.00H (a)(e) “ “C 75.00 10AM-1AM 12:30PM-10PM (c) 125.00 10AM-1AM 12:30PM- (c) (b) “ Closed

D 275.00 6AM-2AM 6AM-M 275.00 (c) 6AM-2AM 12:30PM-10:30PM (b) “ 12:30PM-10PM (c)

1,925.00 (d) “ ClosedGC 2,200.00 “ 12:30PM-10:00PM

(a) On Sale Only: R - Restaurant, H - Hotel.(b) Fee according to membership: 50-399, $400.00,400-599, $675.00, 600 or more

$950.00. Issued only to non-profit fraternal, social or veterans’clubs.(c) Sunday license permitting sales to seated

patrons, an additional $100.00 per year. Off-premise salehours vary.(d) On sale only, must have minimum seating

capacity of 140 persons.(e) Caterer’s license available, fee $500.00.

Worcester CountyA $350.00 6AM-2AM Closed $650.00 6AM-2AM Closed

450.00 “ 6AM-2AM 750.00 “ 6AM-2AMB 450.00 9AM-2AM (a) Closed 650.00 9AM-2AM (a) Closed $2,750.00 (h) 9AM-2AM (b) Closed (f)

550.00 “ 12:30PM-2AM (a) 750.00 “ 12:30PM-2AM 3,750.00 (d)(h) “ 12:30PM-2AM (c)C 250.00 “ “ 350.00 (j) “ (a) 750.00 (h) 9AM-2AM Closed (f)(g) 1,200.00 (k) “D 550.00 9AM-2AM (a) Closed 650.00 9AM-2AM (a) Closed 4,500.00 (e) “ 12:30PM-2AM (c)

650.00 “ 12:30PM-2AM (a) 750.00 “ 12:30PM2AM (a) 5,000.00 (i) “ “

(a) Permits sales for off premises consumptionbetween 6AM and 2AM.(b) Permits sales of Beer and Wine for off premisesconsumption between 6AM - 2AM, Liquor sales 9AM-2AM.(c) Beer and light wine may be sold for off premisesconsumption between 6AM - 2AM.

(d) Licenses to be issued to premises within MunicipalCorporation must be approved by Mayor and Town Council.(e) Authorized areas restricted.(f) Special $100.00 per day permit available authorizing sale onSunday to conventions.

(g) Special Sunday license to Class C, Beer, Wine and Liquorlicensees, permits up to eight Special Sunday events, Fee$100.00 per day.(h) A caterer’s license is available. $500.00.(i) Ocean City Municipal Golf Course license; no license fee.

(j) Issued in tenth district only.(k) Seven Day License.NOTES: Race tract Licenses: race tracks meetingrequirements may obtain Beer and Light Winelicense for same fee charged other Beer and LightWine licensees. Beer, Wine and Liquor Race Tracklicense fee is $5,000.00.

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Retail License Issuing Authority

Allegany County Caroline CountyBoard of License Commissioners Board of License Commissioners701 Kelly Road, Room 202 Health and Public Service BuildingCumberland, Maryland 21502 403 South 7th St., Suite 210Phone: 301-724-6485 FAX: 301-777-2001 Denton, Maryland 21629

Phone: 410-479-8100 FAX: 410-479-4187

Annapolis (City of) Carroll CountyAlcoholic Beverage Control Board Board of License CommissionersMunicipal Building, Room 102 County Office Building160 Duke of Gloucester Street 225 N. Center Street, Room 113Annapolis, Maryland 21401-2526 Westminster, Maryland 21157-5194Phone: 410-263-7942 FAX: 410-280-1853 Phone: 410-386-2094 FAX: 410-386-2444

Anne Arundel County Cecil CountyBoard of License Commissioners Liquor Board94 Franklin Street Treasurer=s Office Complex, Court HouseAnnapolis, Maryland 21401 129 East Main Street, Suite 105 Phone: 410-222-1148 FAX: 410-222-1810 Elkton, Maryland 21921

Phone: 410-996-5215 FAX: 410-996-1172

Baltimore (City of) Charles CountyBoard of License Commissioners Board of License Commissioners10 South Street, Suite 200 County Government BuildingBaltimore, Maryland 21202 P. O. Box 2150Phone: 410-396-4385 FAX: 410-396-4382 La Plata, Maryland 20646

Phone: 301-645-0555 FAX: 301-645-0515

Baltimore County *Dorchester County Board of License Commissioners Board of License CommissionersCounty Office Building County Office Building111 W. Chesapeake St., Room G14 P. O. Box 107Towson, Maryland 21204 Cambridge, MD 21613Phone: 410-887-3191 FAX: 410-887-3970 Phone: 410-228-9636 FAX: 410-228-1563

Calvert County Frederick CountyBoard of License Commissioners Board of License Commissioners Calvert County Court House, 175 Main Street 8 E. 2nd Street, Suite 100Prince Frederick, Maryland 20678-3337 Frederick, Maryland 21701Phone: 410-535-1600 ext. 2306 Phone: 301-694-1156 FAX: 301-631-3500FAX: 410-535-1787

*Board of County Commissioners acts as Board of License Commissioners

State of Maryland —Alcohol and Tobacco Tax Annual Report —2002

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Garrett County St. Mary’s CountyBoard of License Commissioners Alcohol Beverage Board Old Court House, Room 105 Governmental Center313 E. Alder Street P. O. Box 653Oakland, Maryland 21550 23115 Leonard Hall DrivePhone: 301-334-1925 FAX: 301-334-5022 Leonardtown, Maryland 20650

Phone: 301-475-4543 FAX: 301-475-4174

Harford County Somerset CountyLiquor Control Board Board of License Commissioners16 N. Main Street P. O. Box 567Bel Air, Maryland 21014-3780 Princess Anne, Maryland 21853Phone: 410-879-6370 FAX: 410-638-4970 Phone: 410-651-1400 FAX: 410-651-9476

Howard County Talbot CountyBoard of License Commissioners Board of License CommissionersGeorge Howard Building Courthouse3430 Court House Drive 11 N. Washington StreetEllicott City, Maryland 21043 Easton, Maryland 21601Phone: 410-313-2008 FAX: 410-313-3297 Phone: 410-770-8019 FAX: 410-770-8013

*Kent County Washington CountyBoard of License Commissioners Board of License CommissionersGovernment Center 148 W. Washington Street400 High Street Hagerstown, Maryland 21740Chestertown, Maryland 21620 Phone: 301-797-4591 FAX: 301-797-4599Phone: 410-778-7451 or 4600FAX: 410-778-7482

Montgomery County Wicomico CountyBoard of License Commissioners 201 East Market Street, Suite 112P. O. Box 78 Salisbury, Maryland 21803-007816650 Crabbs Branch Way, Room 203 Phone: 410-548-4835 FAX: 410-548-4374Rockville, Maryland 20855-2297Phone: 240-777-1999 FAX: 240-777-1991

Worcester CountyPrince George’s County Board of License Commissioners5012 Rhode Island Avenue Government CenterBoard of License Commissioners One West Market Street - Room 1201Phone: 301-985-3564 FAX: 301-985-3548 Snow Hill, Maryland 21863-1070County Service Building, Room 204 Phone: 410-632-1908 ext. 1120Hyattsville, Maryland 20781 FAX: 410-632-3008

Queen Anne’s CountyBoard of License Commissioners160 Course Vall Drive Centreville, Maryland 21617 Phone: 410-758-3133 FAX: 410-758-8473

*Board of County Commissioners acts as Board of License Commissioners

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State of Maryland — Alcohol and Tobacco Tax Annual Report — 2002Page 28

Liquor Control BoardsGarrett County Wicomico CountyLiquor Control Board Liquor Control BoardCourt House, Room 105 809 S. Salisbury Boulevard313 E. Alder Street Salisbury, Maryland 21801Oakland, Maryland 21550 Phone: 410-749-5721 FAX: 410-548-4023Phone: 301-334-1925 FAX: 301-334-5022

Montgomery County Worcester CountyDepartment of Liquor Control Liquor Control Board16650 Crabbs Branch Way 433 W. Market StreetRockville, Maryland 20855-2297 Snow Hill, Maryland 21863Phone: 240-777-1900 FAX: 240-777-1968 Phone: 410-632-1250 FAX: 410-632-3010

Somerset CountyLiquor Control Board11754 South Somerset AvenuePrincess Anne, Maryland 21853Phone: 410-651-0588 FAX: 410-651-3857

Dispensary Locations

Montgomery County Somerset CountyAuburn Avenue Montrose Crossing CrisfieldBurtonsville Muddy Branch PocomokeCabin John Olney Princess AnneChevy Chase PikeCloverly Potomac Wicomico CountyFlower Quince Orchard Salisbury 2Gaithersburg Silver SpringKensington Twinbrook Worcester CountyKingsview Walnut Hill Berlin - 1Leisure World Westwood - Ocean City - 5Milestone Wheaton Pocomoke City - 1Montgomery Village White Oak Snow Hill - 1

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State of Maryland — Alcohol and Tobacco Tax Annual Report — 2002Page 29

State of Maryland - Clerks of the CourtRaymond W. Walker, ClerkAllegany County Circuit CourtCourt House, P. O. Box 359Cumberland, Maryland 21502

Telephone: 301-777-5922 Facsimile: 301-777-2100

Robert P. Duckworth, ClerkAnne Arundel County Circuit Court Court House, 7 Church CircleP. O. Box 71Annapolis, Maryland 21404

Telephone: 410-222-1434 Facsimile: 4101-222-1395

Frank M. Conway, ClerkBaltimore City Circuit Court100 North Calvert Street, Room 628Baltimore, Maryland 21202

Telephone: 410-333-3790 Facsimile: 410-333-3767

Suzanne Mensh, ClerkBaltimore County Circuit Court401 Bosley Avenue, P. O. Box 6754Towson, Maryland 21285-6754

Telephone: 410-887-2607 Facsimile: None

Kathy P. Smith, ClerkCalvert County Circuit CourtCourt House, 175 Main StreetPrince Frederick, Maryland 20678

Telephone: 410-535-1660 Facsimile: 410-535-9572

F. Dale Minner, ClerkCaroline County Circuit CourtCourt House, P. O. Box458Denton, Maryland 21629

Telephone: 410-479-1811 Facsimile: 410-479-1142

Larry W. Shipley, ClerkCarroll County Circuit CourtCourt House Annex55 North Court Street, Room G8Westminster, Maryland 21157

Telephone: 410-386-2023 Facsimile: 410-876-0822

William L. Breckman, ClerkCecil County Circuit Court129 W. Main Street, Room 108Elkton, Maryland 21921-5971

Telephone: 410-996-5380 Facsimile: 410-392-6032

Donna G. Burch, ClerkCharles County Circuit CourtP. O. Box 970, Court HouseLaPlata, Maryland 20646-0970

Telephone: 301-932-3240 Facsimile: 301-932-3206

Michael L. Baker, ClerkDorchester County Circuit CourtCourt House, 206 High StreetP. O. Box 150Cambridge, Maryland 21613

Telephone: 410-228-0480 Facsimile: 410-228-1860

Sandra K. Dalton, ClerkFrederick County Circuit CourtCourt House, 100 West Patrick StreetFrederick, Maryland 21701

Telephone: 301-694-1960 Facsimile: 301-846-2245

David K. Martin, ClerkGarrett County Circuit Court Court House, P. O. Box 447Oakland, Maryland 21550

Telephone: 301-334-1937Facsimile: 301-334-5017

Charles G. Hiob, III, ClerkHarford County Circuit CourtCourt House, 20 W. Courtland StreetBel Air, Maryland 21014-3783

Telephone: 410-638-3248 Facsimile: 410-879-6449

Margaret D. Rappaport, ClerkHoward County Circuit Court8360 Court AvenueEllicott City, Maryland 21043

Telephone: 410-313-2111 Facsimile: None

Mark L. Mumford, ClerkKent County Circuit Court103 N. Cross StreetChestertown, Maryland 21620

Telephone: 410-778-7460 Facsimile: 410-778-7412

Molly Q. Ruhl, ClerkMontgomery County Circuit CourtMontgomery County Court House50 Maryland Avenue, room 122ARockville, Maryland 20850

Telephone: 240-777-9466 Facsimile: None

Vivian Jenkins, ClerkPrince George’s County Circuit CourtMail: 14735 Main Street, Room L15Actual: 14741 Gov. Oden Bowie DriveUpper Marlboro, Maryland 20772-9886

Telephone: 301-952-3330 Facsimile: None

Scott MacGlashan, ClerkQueen Anne’s County Circuit Court100 Court House SquareCentreville, Maryland 21617

Telephone: 410-758-1773 and 1-800-987-7591 MD Only

Facsimile: None

Evelyn W. Arnold, ClerkSt. Mary’s County Circuit Court23150 Leonard Hall Dr.P. O. Box 676Leonardtown, Maryland 20650

Telephone:301-694-1960 Facsimile: None

I. Theodore Phoebus, ClerkSomerset County Circuit Court30512 Prince William StreetPrincess Anne, Maryland 21853

Telephone: 410-651-1555 Facsimile: 410-651-4070

Mary Ann Shortall, ClerkTalbot County Circuit Court11 N. Washington St., P. O. Box 723Easton, Maryland 21601

Telephone: 410-822-2611 Facsimile: 410-820-8168

Dennis J. Weaver, ClerkWashington County Circuit CourtP. O. Box 229 (zip 21741)95 W. Washington Street (zip 21740)Hagerstown, Maryland

Telephone: 301-733-8660 Facsimile: 301-791-1151

Mark S. Bowen, ClerkWicomico County Circuit Court101 N. Division Street (zip 21801)P. O. Box 198Salisbury, Maryland

Telephone: 410-543-6551 Facsimile: None

Stephen V. Hales, ClerkWorcester County Circuit CourtP. O. Box 40, Court House Room 104Snow Hill, Maryland 21863

Telephone: 410-632-1221 Facsimile: None

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