Ch. 2                                    LAWS OF MARYLAND

2-1312 of the State Government Article,] to the General Assembly
with information as required by this section for each 2-year
period the tax is imposed. [The]

(B) CONTENTS.

THE report need not contain information that was set forth
in a report from a previous reporting period. The report shall
include:

(1)  The rate of the tax imposed;

(2)  The amount of revenues received from the [coal]
tax;

(3)  The amount of funds expended for the
reconstruction, repair, or maintenance of county coal haul roads
and bridges;

(4)  A description of the county coal haul roads and
bridges reconstructed, repaired, or maintained with funds derived
from the [coal] tax; and

(5)  The amount of unexpended funds derived from the
[coal] tax.

[471.] 9-508. REGULATIONS.

In addition to the powers granted to the county treasurer in
this subtitle, the county treasurer may [issue] ADOPT regulations
necessary to carry out [the provisions of] this subtitle and to
define any terms used in it.

SUBTITLE 6. SALES AND USE TAX.

[411B-1.] 9-601. COUNTY TAX ON CONTROLLED DANGEROUS SUBSTANCES.

(a)  Except as provided in subsection (b) of this section, a
county may impose a sales or use tax on controlled dangerous
substances as defined in Article 27, § 277 of the Code.

(b)  A sales or use tax imposed under subsection (a) of this
section may not be imposed on sales by any person who complies
with Article 27, § 281 of the Code.

[411C] 9-602. ANNE ARUNDEL COUNTY TAX.

(a)  IN GENERAL.

[The County Council for] Anne Arundel COUNTY may IMPOSE, by
ordinance [levy, impose], and collect a sales or use tax [upon
the goods and services specified in this section.

(b)  (1) The tax may be imposed upon] ON:

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