WILLIAM DONALD SCHAEFER, Governor Ch. 710
Acts of the General Assembly of 1988)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article 81 - Revenue and Taxes

411-I.

(a) Except as provided in subsection (b) of this section,
the County Council for Prince George's County by ordinance may
impose, levy, and collect a sales or use tax on any form of
energy or fuel used or consumed in Prince George's County.

(a) Except as provided in subsection (b) of this section,
the County Council for Prince George's County by ordinance may
impose, levy, and collect a sales or use tax on any form of
energy or fuel used or consumed in Prince George's County.

(b)  This section does not apply to:

(1)  Motor vehicle fuels; [or]

(2)  Fuels used in the production of other forms of
energy that are subject to this tax; OR

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

(c)  The County Council shall 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.

(D) THE COUNTY COUNCIL MAY:

(1) PROVIDE EXEMPTIONS FROM THE TAX IMPOSED UNDER
THIS SECTION IN ADDITION TO THE EXEMPTIONS PROVIDED 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 either a
percentage of the net energy or fuel bill or an amount per unit
of fuel or energy, and shall be:

(i) Itemized on the bill; and

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