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Ch. 598 2005 LAWS OF MARYLAND
B. NEW CONSTRUCTION OR DEVELOPMENT OF PARKS AND
RECREATIONAL FACILITIES;
C. PUBLIC LIBRARIES; NEW CONSTRUCTION OR
DEVELOPMENT OF WATER AND SEWER INFRASTRUCTURE; AND
D. NEW CONSTRUCTION OR DEVELOPMENT OF PUBLIC
SAFETY; AND
E. AGRICULTURAL LAND PRESERVATION.
(V) (VI) AT THE END OF A FISCAL YEAR, ANY UNSPENT OR
UNENCUMBERED BALANCE IN THE MUNICIPAL CORPORATION'S SPECIAL FUND
SHALL REMAIN IN THE FUND AVAILABLE FOR USE IN FUTURE FISCAL YEARS FOR
PURPOSES SPECIFIED IN SUBPARAGRAPH (IV)2 OF THIS PARAGRAPH AND DOES NOT
REVERT TO THE GENERAL FUND OF THE MUNICIPAL CORPORATION.
(3) FOR EACH NONRESIDENTIAL BUILDING TYPE THAT IS WITHIN A
MUNICIPAL CORPORATION OF WASHINGTON COUNTY, THE MUNICIPAL
CORPORATION SHALL ASSIST THE COUNTY COMMISSIONERS IN THE COLLECTION OF
THE BUILDING EXCISE TAX WITHIN THE MUNICIPAL CORPORATION BY:
(I) COLLECTING AND REMITTING THE TAX TO THE COUNTY; OR
(II) REQUIRING THE TAX TO BE PAID TO THE COUNTY
COMMISSIONERS IN ACCORDANCE WITH THE TERMS OF THE COUNTY ORDINANCE.
(E) EACH FISCAL YEAR, THE COUNTY COMMISSIONERS SHALL ENCUMBER AT
LEAST $1,800,000 OF FEDERAL, STATE, OR $1,000,000 OF LOCAL FUNDS FOR
AGRICULTURAL LAND PRESERVATION.
[(d)] (F) (1) The building excise tax does not apply to construction intended
to be actively used for farm or agricultural use so long as the construction continues
to be actively used for farm or agricultural use.
(2) The County Commissioners may provide for additional exemptions to
the building excise tax.
[(e) A municipal corporation within Washington County shall assist the County
Commissioners in the collection of the building excise tax within the municipal
corporation by:
(1) collecting and remitting the tax to the county; or
(2) requiring the tax to be paid to the County Commissioners in
accordance with the terms of the county ordinance.]
(G) (1) (I) THE COUNTY COMMISSIONERS BY ORDINANCE SHALL GRANT A
BUILDING EXCISE TAX CREDIT AGAINST THE WASHINGTON COUNTY BUILDING
EXCISE TAX IMPOSED ON SINGLE-FAMILY RESIDENTIAL UNITS AND MULTIFAMILY
RESIDENTIAL UNITS THAT ARE DEVELOPED AS WORKFORCE HOUSING.
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