Bay Restoration Fund Fee

Many residents and building owners in Maryland are subject to a set of fees that support the Bay Restoration Fund which was created to upgrade Maryland's wastewater treatment plants.

The fees are levied on users of wastewater facilities, onsite sewage disposal systems and holding tanks that are located in Maryland or qualify by serving Maryland users. The revenue is collected by the billing authorities and remitted to the Comptroller of Maryland.

Residential Dwellings

Each residential dwelling that receives an individual sewer bill and each onsite sewage disposal system or holding tank that receives a water bill is subject to a $2.50 monthly fee beginning January 1, 2005.

Each user of an onsite sewage disposal system that does not receive a water bill and each user of sewage holding tank that does not receive a water bill is subject to a $30 annual fee beginning October 1, 2005.

Multiple Dwellings

A building under single ownership that receives a sewer bill and contains multiple dwellings that do not receive sewer bills or for nonresidential user is subject to a:

• $2.50 monthly fee per each dwelling unit up to 3,000 units or less.
• $1.25 monthly fee per each dwelling unit for 3,000 - 5,000 units.
• No fee for above 5,000 dwelling units.

The applicable fee will be stated separately on the sewer or water bill. Users who don't receive sewer or water bills must submit their fees to their local county government.

Due Dates

Billing authorities must file a completed Form BRF-1 and remit payment to the Comptroller of Maryland by the 20th day of the month that follows the quarter in which fee was collected.

The chart shown below provides a schedule of dates for filing the fee returns during 2008. The chart indicates the scheduled dates when the forms will be mailed to the billing authorities as well as the due date for each quarterly return. Replacement forms are not available online since un-reimbursed expenses are tracked automatically and preprinted on line 8 of the quarterly return. To request a replacement form or more information, contact 410-260-7980 from Central Maryland or 1-800-MD TAXES from elsewhere.

Legislation

Legislation creating the Bay Restoration Fund was enacted during the 2004 legislative session under Senate Bill 320.

See Bay Restoration Fund Fee Facts