Ch. 710                                          LAWS OF MARYLAND

(1) PROVIDE EXEMPTIONS FROM THE TAX IMPOSED UNDER
THIS SECTION IN ADDITION TO THE EXEMPTION UNDER SUBSECTION (B)
OF THIS SECTION; AND

(2) PROVIDE FOR THE REFUND OF THE TAX IMPOSED UNDER
THIS SECTION TO PERSONS WHO ARE NOT ELIGIBLE FOR A REFUND UNDER
SUBSECTION (C) OF THIS SECTION.

[(d)] (E) (1) Except as provided in paragraph (3) of this
subsection, the tax imposed under this section shall be:

(i) [either] EITHER a percentage of the net
energy or fuel bill or on amount per unit of fuel or energy;

(ii) Itemized on the bill; and

(iii) Collected by the vendor on behalf of the
county.

(2) Except as provided in paragraph (3) of this
subsection, the tax imposed under this section:

(i) May not be considered part of the price
charged for the energy or fuel; and

(ii) Is not subject to the approval of the
Public Service Commission.

(3) Heating fuel vendors may include the tax imposed
under this section as part of the price charged for fuel oil.
The fuel oil bill shall state clearly that the local tax is
included in the price. The tax shall be collected by the vendor
on behalf of the county.

[(e)](F) The net proceeds of this tax revenue shall be
used only for funding of public education within the
instructional salaries, instructional materials and related
costs, special education, and fixed charges budget categories in
Prince George's County.

(c) The County Council shall provide for the refund of the
tax imposed under this section to person who are eligible for a

tax credit under § 9-102 or § 9-104 of the Tax - Property Article

or for weatherization or energy assistance from the State.

(D) THE COUNTY COUNCIL MAY:

(1) PROVIDE EXEMPTIONS FROM THE TAX IMPOSED UNDER
THIS SECTION IN ADDITION TO THE EXEMPTIONS UNDER SUBSECTION (B)
OF THIS SECTION; AND

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