Ch. 48                                      2003 LAWS OF MARYLAND

Article 24 - Political Subdivisions

SUBTITLE 10. BUILDING EXCISE TAX.

9-1001.

(A)     THE COUNTY COUNCIL OF TALBOT COUNTY, BY ORDINANCE, MAY FIX,
IMPOSE, AND PROVIDE FOR THE COLLECTION OF A BUILDING EXCISE TAX ON ANY
BUILDING CONSTRUCTION WITHIN TALBOT COUNTY.

(B)     THE COUNTY COUNCIL SHALL SPECIFY IN THE ORDINANCE THE:

(1)      TYPES OF BUILDING CONSTRUCTION SUBJECT TO THE BUILDING
EXCISE TAX;

(2)      CRITERIA AND FORMULAS USED TO ASSESS THE TAX; AND

(3)      TAX RATES.

(C)     (1) THE COUNTY COUNCIL MAY IMPOSE DIFFERENT RATES OF THE
BUILDING EXCISE TAX ON DIFFERENT TYPES OF BUILDING CONSTRUCTION SUBJECT
TO THE BUILDING EXCISE TAX.

(2) THE TAX RATES:

(I) SHALL RELATE TO THE DEVELOPMENT OR GROWTH-RELATED
INFRASTRUCTURE NEEDS IN THE COUNTY; AND

(II) MAY NOT EXCEED $2,000 PER LOT OR PARCEL WHERE BUILDING
CONSTRUCTION IS TO OCCUR.

(D)     (1) THE REVENUES FROM THE BUILDING EXCISE TAX SHALL BE
DEPOSITED IN A SPECIAL FUND.

(2) THE SPECIAL FUND MAY ONLY BE USED FOR THE CAPITAL COSTS OF
ADDITIONAL OR EXPANDED PUBLIC WORKS, IMPROVEMENTS, AND FACILITIES
REQUIRED TO ACCOMMODATE NEW CONSTRUCTION OR DEVELOPMENT INCLUDING:

(I)      BRIDGES;

(II)     STREETS AND ROADS;

(III)   PARKS AND RECREATIONAL FACILITIES;

(IV)    SCHOOLS; AND

(V)     STORM DRAINAGE FACILITIES.

(E)     THE BUILDING EXCISE TAX SHALL MAY BE IMPOSED THROUGHOUT THE
COUNTY, INCLUDING WITHIN MUNICIPAL CORPORATIONS.

(F)     MUNICIPAL CORPORATIONS IF THE BUILDING EXCISE TAX IS IMPOSED
WITHIN A MUNICIPAL CORPORATION, THE MUNICIPAL CORPORATION SHALL ASSIST
THE COUNTY IN THE COLLECTION OF THE BUILDING EXCISE TAX WITHIN THE
MUNICIPAL CORPORATIONS BY:

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