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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 $5.00 monthly fee.

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 $60 annual fee.

NOTE: The fee for some users in Garrett County and Ocean City where the wastewater does not drain into the Chesapeake Bay or the Coastal Bay watersheds(surface or ground water) will remain at the existing fee rate of $2.50 for each residential dwelling and $30 per year per septic or holding tank.

Multiple Dwellings

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

  • $5.00 per month per equivalent dwelling unit (EDU) fee for the first 2,000 EDU (up to a maximum of $10,000 per month).

NOTE: The fee for some users in Garrett County and Ocean City where the wastewater does not drain into the Chesapeake Bay or the Coastal Bay watersheds (surface or ground water) will remain at the existing fee rate of $2.50 for each equivalent dwelling unit not exceeding 2,000 EDU.

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, or if the due date is a holiday, the fee is due the next business day.

The chart shown below provides a schedule of dates for filing the fee returns during 2016 & 2017. 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. For more information on how to fill out your BRF-1 return seeinstructions.  To request a replacement form or more information, contact 410-260-7980 from Central Maryland or 1-800-MD TAXES from elsewhere.

Filing period Forms distribution Filing due date
Third quarter - 2017 October 3, 2017 October 20, 2017
Fourth quarter - 2017 January 3, 2018 January 20, 2018
First quarter - 2018 April 3, 2018 April 20, 2018
Second quarter - 2018 June 2, 2018 June 20, 2018
Third quarter - 2018 October 2, 2018 October 20, 2018
Fourth quarter - 2018 January 2, 2019 January 20, 2019
Legislation

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

Legislation amending the Bay Restoration Fund was enacted during the 2012 legislative session under House Bill 446.

For answers to Frequently Asked Questions about the Bay Restoration Fee, please visit the Maryland Department of the Environment's Web site.



 
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Business Tax Types
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Filing Fees and Surcharges
  Utility Surcharges
  Bay Restoration Fund Fee
  Agricultural Land Transfer Tax Surcharge
 
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