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MARVIN MANDEL, Governor 3833
Senate Bill 814 is a "tax, license fee, franchise tax, or
fee" within the terms of Section 9 of Article XI-F. The
fee is obviously not a property tax, tut is in the broad
classification of an excise tax. See, Herman v. M. &
C.C. of Baltimore, 189 Md. 191 (1947). The stated
purpose is to raise revenue "to repay the County for
expenditures in construction, equipment, upkeep, and
improvement of the landings." Since the purpose is
clearly to raise funds, it is a form of taxation and not
a regulatory measure enacted under the police power.
County Cmm'rs of Anne Arundel County v. English, 188 Md.
514 (1943).
Section 9 of Article XI-F provides authority for a
code county to levy a tax, which was not authorized or in
effect at the time the county became a code county, only
pursuant to an express authorization from the General
Assembly which applies to all code counties in the same
class. We note that the language of Section 9 of Article
XI-F was apparently taker from the existing provision for
municipal home rule found in Section 5 of Article XI—E of
the Maryland Constitution. We are not aware of any case
interpreting this language of Section 9 of Article XI—F
or of Section 5 of Article XI-E. Section 5 of Article
XI-F directed the General Assembly to classify all code
counties into not more than four classes, and the General
Assembly responded to this directive by classifying all
code counties in a single class. Article 25B, Section 2,
Annotated Code of Maryland (1973 Repl. Vol., 1976 Cum.
Supp.). Allegany and Worcester Counties are also code
counties and thus within the same class as Kent County.
See, Maryland Manuel, p. 383 (1977-1978).
Finally, we have examined the Public Local Laws of
Kent County and the tax provisions found in Article 81 of
the Annotated Code (1975 Repl. Vol., 1976 Cum. Supp.) and
find no authority there to impose this type of fee or
tax. We note that the General Assembly has empowered
code counties to exercise the powers conferred on
counties in Section 3 of Article 25 and in Section 5 of
Article 25A. See, Section 13 of Article 25B. However,
we have examined these provisions and find no express
authorization to impose this fee or tax. Indeed, the
enactment of Senate Bill 814 would seem to indicate that
the authority which it seeks to confer does not now
exist.
The General Assembly normally enjoys the broadest
authority in enacting measures to raise funds by
taxation, Allied American Co. v. Comm'r., 219 Md. 607
(1959), and similar latitude is given to laws enacted by
the General Assembly granting taxing power to a political
subdivision, Reinhardt v. Anne Arundel Co., 31 Md. App.
355 (1976). However, Section 9 of Article XI-F of the
Constitution is explicit in its terms, and it requires
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