WILLIAM DONALD SCHAEFER, Governor Ch. 484

(B)  EXCEPT AS PROVIDED IN SUBSECTION (C) OF THIS SECTION,
THE BOARD MAY IMPOSE, BY ORDINANCE, AND COLLECT A SALES OR USE
TAX ON ANY FORM OF ENERGY OR FUEL USED OR CONSUMED IN ST. MARY'S
COUNTY.

(C)  (1) THIS SECTION DOES NOT APPLY TO:

(I)  MOTOR VEHICLE FUELS; OR

(II)  FUELS USED IN THE PRODUCTION OF OTHER
FORMS OF ENERGY THAT ARE SUBJECT TO THIS TAX; OR

(III) ENERGY OR FUEL USED BY A MUNICIPAL
CORPORATION IN THE COUNTY.

(2)  BEFORE THE BOARD IMPOSES THE TAX UNDER THIS
SECTION, THE BOARD SHALL HOLD A PUBLIC HEARING WHICH:

(I)  SHALL BE ADVERTISED TWICE BY PUBLICATION IN
A NEWSPAPER OF GENERAL CIRCULATION IN THE COUNTY AT LEAST 10 DAYS
BEFORE THE HEARING; AND

(II)  MAY NOT BE PART OF THE ANNUAL BUDGET
HEARING.

(3) (I) IF THE TAX IMPOSED UNDER THIS SECTION IS
IMPOSED AS A PERCENTAGE OF THE NET ENERGY OR FUEL BILL, THE RATE
OF THE TAX MAY NOT EXCEED 5%.

(II) IF THE TAX IMPOSED UNDER THIS SECTION IS
IMPOSED AS AN AMOUNT PER UNIT OF FUEL OR ENERGY, THE AMOUNT PER
UNIT FOR EACH SEPARATE CLASSIFICATION OF ENERGY OR FUEL, FOR ANY
FISCAL YEAR, MAY NOT EXCEED 5% OF THE SUM OF THE TOTAL AMOUNTS
BILLED IN THE COUNTY BY ALL VENDORS FOR ENERGY OR FUEL SUBJECT TO
THE TAX WITHIN THAT CLASSIFICATION DURING THE CALENDAR YEAR THAT
ENDS BEFORE THE BEGINNING OF THE FISCAL YEAR DIVIDED BY THE TOTAL
NUMBER OF UNITS OF ENERGY OR FUEL SUBJECT TO THE TAX WITHIN THAT
CLASSIFICATION USED OR CONSUMED IN THE COUNTY DURING THE CALENDAR
YEAR THAT ENDS BEFORE THE BEGINNING OF THE FISCAL YEAR.

(D)  (1) THE BOARD MAY PROVIDE FOR THE REFUND OF THE TAX
IMPOSED UNDER THIS SECTION TO PERSONS 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.

(2)  THE BOARD MAY PROVIDE FOR THE REFUND OF THE TAX
IMPOSED UNDER THIS SECTION TO ADDITIONAL CLASSES OF PERSONS BASED
ON AGE, INCOME, OR CHARITABLE ENDEAVORS.

(3)  THE BOARD MAY ESTABLISH DIFFERENT RATES OF TAX ON
ENERGY OR FUEL USED FOR RESIDENTIAL PURPOSES AND ENERGY USED FOR
NONRESIDENTIAL, COMMERCIAL, AND INDUSTRIAL PURPOSES.

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