Ch. 484
LAWS OF MARYLAND
(E) (1) EXCEPT AS PROVIDED IN PARAGRAPH (3) OF THIS
SUBSECTION, THE TAX IMPOSED UNDER THIS SECTION SHALL BE:
(I) EITHER A PERCENTAGE OF THE NET ENERGY OR
FUEL BILL OR AN 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.
(F) (1) ON OR BEFORE FEBRUARY 1 OF EACH YEAR, A VENDOR OF
ENERGY OR FUEL SUBJECT TO THE TAX SHALL CERTIFY TO THE BOARD, FOR
EACH SEPARATE CLASSIFICATION OF ENERGY OR FUEL, THE TOTAL AMOUNT
BILLED AND THE TOTAL NUMBER OF UNITS SOLD BY THE VENDOR IN THE
COUNTY IN THE PRECEDING CALENDAR YEAR.
(2) IF THE TAX IMPOSED UNDER THIS SECTION IS IMPOSED
AS AN AMOUNT PER UNIT OF FUEL OR ENERGY, THE BOARD SHALL
DETERMINE THE MAXIMUM AMOUNT PER UNIT ALLOWED UNDER SUBSECTION
(C)(3)(II) OF THIS SECTION BASED ON THE TOTALS CERTIFIED BY
VENDORS UNDER PARAGRAPH (1) OF THIS SUBSECTION.
SECTION 2 3. AND BE IT FURTHER ENACTED, That
notwithstanding any lease, writing, or agreement between the
landlord and tenant existing prior to January 1, 1989 July 1,
1988, a landlord shall be permitted to increase the rent to an
amount commensurate with the tax that may be levied against the
landlord under this Act.
SECTION 4. AND BE IT FURTHER ENACTED, That, notwithstanding
the provisions of Article 81, § 411J(f)(2) of the Code and
Article 24, § 9-604(f)(2) of the Code, if the tax authorized
under this Act is imposed as an amount per unit of fuel or
energy, the Board of Commissioners of St. Mary's County shall
estimate, for each separate classification of energy or fuel, the
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