ROBERT L. EHRLICH, JR., Governor                            Ch. 401

A1-114. AUTHORITY TO AMEND OR REPEAL.

THIS APPENDIX, ENACTED PURSUANT TO ARTICLE III, SECTION 61 OF THE
CONSTITUTION OF MARYLAND, MAY BE AMENDED OR REPEALED ONLY BY THE
GENERAL ASSEMBLY OF MARYLAND.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act shall take effect
October 1, 2004.

Approved May 11, 2004.

CHAPTER 401
(House Bill 1161)

AN ACT concerning

Dorchester County - County Council - Building Excise Tax

FOR the purpose of authorizing the County Council to fix and impose, by ordinance,
a building excise tax on all types of building construction within Dorchester
County; requiring the County Council to specify in the ordinance the types of
building construction subject to the tax, the criteria and formulas used to assess
the tax, and the tax rates; authorizing the County Council to impose different
rates of the building excise tax on different types of building construction subject
to the tax; requiring that the tax rates relate to the development or
growth-related infrastructure needs in the county; requiring that the tax rates
not exceed a certain amount; requiring the revenues from the building excise tax
to be deposited in a special fund; providing that the revenues from the building
excise tax may only be used for certain capital costs of certain public works,
improvements and facilities; authorizing the imposition of the building excise
tax throughout Dorchester County, including within municipal corporations;
requiring a municipal corporation to assist the county in the collection of the
building excise tax if the tax is imposed within the municipal corporation;
authorizing a municipal corporation that collects the tax to deduct from the
revenues collected a certain fee for administrative costs; and generally relating
to authorizing the County Council of Dorchester County to impose a building
excise tax.

BY adding to

Article 24 - Political Subdivisions - Miscellaneous Provisions

Section 9-1002

Annotated Code of Maryland

(2001 Replacement Volume and 2003 Supplement)

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

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