§ 18-1803

The Board may not renew a license unless the license holder presents to the Board certification from the Treasurer of the county showing:

(1) the value of the inventory and personal property, as certified to the county by the State Department of Assessments and Taxation, of the underlying business for the previous calendar year; and

(2) that there are no unpaid taxes due from the applicant to:

(i) the county, a municipality, or a town where the licensed premises is located; and

(ii) the county or the State on the inventory and personal property of the underlying business.