Permitting Authorities / Garrett County - Permits & Inspections Division

Do you need a permit to replace a roof in Garrett County, MD?

Adopted code

Garrett County - Permits & Inspections Division

The Garrett County Permits & Inspections Division, in the Department of Community Development at 203 South Fourth Street, Room 208, Oakland, takes building permit applications and performs building inspections in Garrett County. The Maryland Building Performance Standards apply in Garrett County as they do in every part of the State. This listing covers the office's contact details and the rules state law sets for every Maryland county; it does not cover Garrett County's own permit rules.

Jurisdiction
Garrett County, Maryland
Jurisdiction type
county
Address
203 South Fourth Street, Room 208, Oakland, MD 21550
Contact
  • url: https://www.garrettcountymd.gov/community-development/permits-inspections/building-permits
  • phone: 301-334-7470
Permit portal
Contractor registration required
Required
Adopted code
The 2021 International Residential Code, as adopted by the State in the Maryland Building Performance Standards. COMAR 09.12.51.04A incorporates the "2021 International Residential Code for One- and Two-Family Dwellings," and COMAR 09.12.51.05A provides that "The IBC, IRC, and IECC, as modified in Regulation .04 of this chapter, shall constitute the Maryland Building Performance Standards," effective May 29, 2023 (50:10 Md. R. 407). The State's changes to the residential code are to its scope and appendices, its energy chapter, and notes removing mechanical, plumbing and electrical work from the Standards; none touches Chapter 9, Roof Assemblies. The State also points work on existing buildings to the Maryland Building Rehabilitation Code, the 2021 International Existing Building Code (COMAR 09.12.58.03A). The Standards are enforced in every part of the State: "Each local jurisdiction shall implement and enforce the most current version of the Standards and any local amendments to the Standards" (Public Safety Article 12-505(a)(1)(i)), and "the county in which a building or structure is located shall implement and enforce the Standards for that building or structure" unless a municipality does so itself (12-505(b)). A county or city may change them: "A local jurisdiction may adopt local amendments to the Standards," provided the amendments do not weaken the energy provisions, the automatic fire sprinkler provisions for townhouses and one- and two-family dwellings, or the "wind design and wind-borne debris provisions contained in the Standards" (12-504(a)(1)), and "If a local amendment conflicts with the Standards, the local amendment prevails in the local jurisdiction" (12-504(c)). A local jurisdiction must enforce a new State edition within 12 months after the State adopts it (12-505(a)(1)(ii)). The State proposed adopting the 2024 editions in the Maryland Register of June 26, 2026 (53:13 Md. R. 593); that proposal had not been adopted when this record was checked. This record did not read the local amendments of this jurisdiction except as stated here. Everything above is Maryland state law, the same everywhere in the State. In Garrett County the County's Permits & Inspections Division enforces the Standards. The Board of County Commissioners' Building Code Ordinance, signed October 7, 2024 and effective November 1, 2024, repealed the County's 2015 building code ordinance and placed the 2021 codes in Title XV, Chapter 150, Sections 150.02 through 150.04 of the County Code; its Article II provides that "The International Residential Code, 2021 (hereinafter referred to as the Code) published by the International Code Council, Inc, is hereby adopted" subject to the changes it lists. Its 37 residential code amendments, all read for this record, change Chapters 1, 3, 4, 5, 6, 8 and 11, add notes to the mechanical, fuel gas, plumbing and electrical parts with a few changes there, and bring in several appendices; they make no change to Chapter 9, Roof Assemblies.
Sales & use tax
6% Maryland sales and use tax, with no county or city sales tax added on roofing materials. On a reroof the roofer pays the tax on the materials when buying them. The statute sets the tax at "6 cents for each exact dollar" of a taxable price of $1 or more (Tax-General Article 11-104(a)(2)), and "A county, municipal corporation, special taxing district, or other political subdivision of the State may not impose any retail sales or use tax" except a tax in effect on January 1, 1971, taxes on fuels, utilities, space rentals and certain controlled substances, and a code county's tax on food and beverages (11-102(c)). The Comptroller's rule says "a person who constructs, improves, alters, or repairs real property shall pay the tax on all materials purchased, which will be incorporated into real property in such a manner that the materials will lose their identity as tangible personal property" (COMAR 03.06.01.19A), and wording in the contract such as "tax included" or "tax exempt" does not change that (03.06.01.19B). The rule treats repair and replacement alike. Everything above is Maryland state law, the same everywhere in the State.

Sources

Roofing questions: Garrett County, MD

Do roofing contractors need a license or registration in Garrett County, MD?

Yes.

What building code does Garrett County, MD use?

The 2021 International Residential Code, as adopted by the State in the Maryland Building Performance Standards. COMAR 09.12.51.04A incorporates the "2021 International Residential Code for One- and Two-Family Dwellings," and COMAR 09.12.51.05A provides that "The IBC, IRC, and IECC, as modified in Regulation .04 of this chapter, shall constitute the Maryland Building Performance Standards," effective May 29, 2023 (50:10 Md. R. 407). The State's changes to the residential code are to its scope and appendices, its energy chapter, and notes removing mechanical, plumbing and electrical work from the Standards; none touches Chapter 9, Roof Assemblies. The State also points work on existing buildings to the Maryland Building Rehabilitation Code, the 2021 International Existing Building Code (COMAR 09.12.58.03A). The Standards are enforced in every part of the State: "Each local jurisdiction shall implement and enforce the most current version of the Standards and any local amendments to the Standards" (Public Safety Article 12-505(a)(1)(i)), and "the county in which a building or structure is located shall implement and enforce the Standards for that building or structure" unless a municipality does so itself (12-505(b)). A county or city may change them: "A local jurisdiction may adopt local amendments to the Standards," provided the amendments do not weaken the energy provisions, the automatic fire sprinkler provisions for townhouses and one- and two-family dwellings, or the "wind design and wind-borne debris provisions contained in the Standards" (12-504(a)(1)), and "If a local amendment conflicts with the Standards, the local amendment prevails in the local jurisdiction" (12-504(c)). A local jurisdiction must enforce a new State edition within 12 months after the State adopts it (12-505(a)(1)(ii)). The State proposed adopting the 2024 editions in the Maryland Register of June 26, 2026 (53:13 Md. R. 593); that proposal had not been adopted when this record was checked. This record did not read the local amendments of this jurisdiction except as stated here. Everything above is Maryland state law, the same everywhere in the State. In Garrett County the County's Permits & Inspections Division enforces the Standards. The Board of County Commissioners' Building Code Ordinance, signed October 7, 2024 and effective November 1, 2024, repealed the County's 2015 building code ordinance and placed the 2021 codes in Title XV, Chapter 150, Sections 150.02 through 150.04 of the County Code; its Article II provides that "The International Residential Code, 2021 (hereinafter referred to as the Code) published by the International Code Council, Inc, is hereby adopted" subject to the changes it lists. Its 37 residential code amendments, all read for this record, change Chapters 1, 3, 4, 5, 6, 8 and 11, add notes to the mechanical, fuel gas, plumbing and electrical parts with a few changes there, and bring in several appendices; they make no change to Chapter 9, Roof Assemblies.