Code of Maryland Regulations
Title 18 - DEPARTMENT OF ASSESSMENTS AND TAXATION
Subtitle 02 - REAL PROPERTY ASSESSMENTS
Chapter 18.02.05 - Country Clubs
Section 18.02.05.01 - Definitions
Universal Citation: MD Code Reg 18.02.05.01
Current through Register Vol. 51, No. 6, March 22, 2024
A. In this chapter, the following terms have the meanings indicated.
B. Terms Defined.
(1) "Family" means those individuals recognized by a country club's or golf course's organizational documents as being in a member's family, but does not include more individuals than those listed in COMAR 18.02.01.01D.
(2) "General public" means those individuals or organizations using a country club's or golf course's facilities who are not:
(a) Members;
(b) A member's family;
(c) A member's guests; or;
(d) Employees of the club or course.
(3) "Guests" means those individuals recognized by a country club's or golf course's organizational documents as being a member's guest, subject to the following:
(a) When club or course facilities are used by a group of eight individuals or less and one of the group is a member or family who pays for the use of the facilities, then any individual in the group who is not a member or family is considered a guest;
(b) When club or course facilities are used by a group of more than eight individuals at least 75 percent of whom are members or family, the other individuals are considered guests;
(c) When a club's or course's facilities are used by a group of more than eight individuals and the activity serves a personal, social, or business purpose directly benefiting a member, family, or employer of a member and is paid for by either the member or the employer, the individuals who are not members or family are considered guests.
(4) "Members" means those individuals or organizations recognized by a country club's or golf course's organizational documents as belonging to the club or course, including their spouses.
(5) "Primarily used" for a country club means:
(a) At least 50 percent of the use of the club facility must be by members, family, or guests; and
(b) Not more than 49 percent of the use of that facility may be by the general public.
(6) "Primarily used" for a golf course means:
(a) At least 50 percent of the use of the course facility must be by the general public; and
(b) Not more than 49 percent of the use of that facility may be by members, family, or guests.
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