Ch. 2

LAWS OF MARYLAND

[(c) (5) The] A political [subdivisions] SUBDIVISION of the
State [are authorized to] MAY adopt the accrual method for
reporting revenues for purposes of preparing and revising [any of
their] ITS annual [budgets] BUDGET.

TITLE 9. REVENUE AND TAXES.

SUBTITLE 1. AUTHORIZATION TO TAX OR BORROW MONEY
TO PROVIDE FOR GENERAL WELFARE.

[262.] 9-101. TAX AUTHORIZED GENERALLY.

(A)  AUTHORIZATION.

[The] A county [commissioners of each county of this State,
the taxing body or bodies of each incorporated town or city,
which has availed] OR MUNICIPAL CORPORATION THAT AVAILS itself of
the provisions of this subtitle[, are hereby authorized and
empowered, and there is herewith granted unto the county
commissioners of such county, and the taxing body or bodies of
each such incorporated town or city the power to levy county
taxes, town or city taxes, as the case may be, of an amount] MAY
IMPOSE A TAX not [in excess of 8¢] EXCEEDING 8 CENTS on each [one
hundred dollars ($100.00)] $100 of assessable property[,]
subject to THE PROPERTY TAX IN THAT county[, town] or MUNICIPAL
CORPORATION [city taxes, as the case may be], to be collected
according to law [all sum or sums so collected by such county,
town or city to].

(B)  LIMITATION.

A TAX IMPOSED UNDER SUBSECTION (A) OF THIS SECTION MAY be
used ONLY for [the following purposes and no other:

(a) For] the general protection and preservation of the
public safety, peace, health and welfare of the State and [each
such entity thereof] THE COUNTY OR MUNICIPAL CORPORATION by
providing the destitute and unemployed [inhabitants] RESIDENTS of
[such entity with] THE COUNTY OR MUNICIPAL CORPORATION WITH:

(1) assistance, food, shelter, supplies, necessities,
and other relief, either alone[,] or in conjunction and
cooperation with the State or federal government[.]; OR

[(b) For the general protection and preservation of the
peace, safety, health and welfare of the State, and each such
entity thereof by providing] (2) work and labor [for the
destitute and unemployed residents and inhabitants to such
entity; such work and labor to be provided], either ALONE OR as a
part of a general State or federal government plan [or to be
undertaken by such entity alone].

[263.] 9-102. AUTHORIZATION TO INCUR DEBT.

(A) AUTHORIZATION.

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