Permitting Authorities / St. Mary's County - Department of Land Use & Growth Management
Do you need a permit to replace a roof in St. Mary's County, MD?
Adopted code
St. Mary's County - Department of Land Use & Growth Management
St. Mary's County's Department of Land Use & Growth Management, at 23150 Leonard Hall Drive, Leonardtown, processes building permits through its Permit Services Division. The Maryland Building Performance Standards apply in St. Mary's County as they do in every Maryland county. This listing covers the office's contact details and the rules state law sets for every Maryland county; it does not cover St. Mary's County's own permit rules.
Jurisdiction
St. Mary's County, Maryland
Address
23150 Leonard Hall Drive, Leonardtown, MD 20650
Contact
- url: https://www.stmaryscountymd.gov/LUGM/
- phone: 301-475-4200 ext. 1500
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 St. Mary's County the county's own Department of Land Use & Growth Management enforces the code; its Permit Services Division processes building permits under the county's Building Code. The Commissioners of St. Mary's County adopted Ordinance No. 2024-17 on June 25, 2024, which repealed and re-enacted Chapter 203 of the Code of St. Mary's County, and section 203-3 incorporates by reference the "2021 International Residential Code (IRC), as amended by COMAR 09.12.51 et seq." Section 203-5 amends the residential code's administration and definitions, Table R301.2 (the county's design criteria), ceiling height, stair risers and treads, two mechanical sections and Appendix AE, and names no section of Chapter 9, Roof Assemblies, so it makes no change to Chapter 9.
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.
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