ROBERT L. EHRLICH, JR., Governor

Ch. 307

(D) (B) (1) EXCEPT AS PROVIDED IN PARAGRAPH (2) OF THIS SUBSECTION,
IN EVERY FISCAL YEAR IN WHICH ANY OF THE BONDS ARE OUTSTANDING, THE
COUNTY SHALL LEVY AD VALOREM TAXES ON ALL ASSESSABLE PROPERTY WITHIN
THE CORPORATE LIMITS OF THE COUNTY IN AN AMOUNT SUFFICIENT TO MAKE
PAYMENTS, WHEN DUE, ON THE PRINCIPAL OF AND INTEREST ON THE BONDS.

(2)     IF OTHER FUNDS ARE AVAILABLE TO PAY THE PRINCIPAL OF AND
INTEREST ON THE BONDS, THE COUNTY MAY REDUCE THE TAXES THAT WOULD
OTHERWISE NEED TO BE LEVIED UNDER THIS SECTION.

(E) (C) THE COUNTY MAY APPLY FUNDS RECEIVED FROM ANY SOURCE TO
THE PAYMENT OF PRINCIPAL OF AND INTEREST ON THE BONDS.

5-604.

BONDS ISSUED UNDER THIS SUBTITLE ARE EXEMPT FROM STATE, COUNTY,
AND MUNICIPAL TAXATION.

Article—Tax—General

11-102.

(b) (1) A county, municipal corporation, special taxing district, or other
political subdivision of the State may not impose any retail sales or use tax except:

(i) a sales tax or use tax that was in effect on January 1, 1971;

(ii) a tax on the sale or use of:

1. fuels;

2. utilities;

3. space rentals; or

4. any controlled dangerous substance, as defined in § 5-101
of the Criminal Law Article, unless the sale is made by a person who registers under
and complies with Title 5, Subtitle 3 of the Criminal Law Article; [or]

(iii) a tax imposed by a code county on the sale or use of food and
beverages authorized under Article 25B, § 13H of the Code; OR

(IV) A SALES TAX IMPOSED BY A COUNTY AUTHORIZED TO IMPOSE A
SALES TAX UNDER § 5-603(C) OF THE EDUCATION ARTICLE.

(2)     Paragraph (1) of this subsection may not be construed as conferring
authority to impose a sales and use tax.

SECTION 2. AND BE IT FURTHER ENACTED, That the Laws of Maryland
read as follows:

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