<?xml version='1.0' encoding='utf-8'?>
<section number="813" name="Approval of New or Additional Taxes by Referendum" law="charter" slug="section-813" node_id="PTICHPRGECOMA_CHPRGECOMA_ARTVIIIBUFI_S813APNEADTARE">
  <level label="a">
    <text>Notwithstanding the provisions of Section 319 of this Charter, the County Council shall refer to a referendum of the qualified voters of the County, at the ensuing regular general election for members of the House of Representatives of the United States, any ordinance or resolution levying or charging the amount of any tax or fee in excess of the amount levied or charged in the preceding fiscal year. Each such ordinance or resolution shall be subject to a separate ballot question at the referendum. Any ordinance or resolution adopted by the County Council levying or charging any tax or fee which is required to be referred to referendum as provided in this Section shall contain a separate levy or charge in an amount equal to the amount of any tax or fee levied or charged in the preceding fiscal year. Such separate levy or charge shall be effective on the date provided in the ordinance or resolution approving it. Any increase in the amount of any tax or fee over and above the amount levied or charged in the preceding fiscal year shall be of no force or effect unless approved by a simple majority of voters voting on the ballot question at the referendum. Upon the approval of such ordinance or resolution by a simple majority of voters voting on the ballot question at the referendum, such ordinance or resolution shall take effect immediately.</text>
  </level>
  <level label="b">
    <text>The County Executive and the County Council shall inform the general public through public hearings, government media and public print and telecommunication media of the County's intention to levy or charge a tax or fee in excess of the amount levied or charged in the preceding fiscal year, its projected fiscal impact upon taxpayers, and its intended purpose. The County Executive shall budget, and the County Council shall appropriate, the revenue necessary to permit such information to be provided to the general public in the manner prescribed herein.</text>
  </level>
  <level label="c">
    <text>The language of the ballot question at the referendum describing any ordinance or resolution pursuant to this Section shall contain, but not be confined to:</text>
    <level label="1">
      <text>A description, in easy to understand language, of the kind or classification of the tax or fee proposed to be levied or charged;</text>
    </level>
    <level label="2">
      <text>The amount of such tax or fee during the preceding fiscal year;</text>
    </level>
    <level label="3">
      <text>The amount of any proposed increase; and</text>
    </level>
    <level label="4">
      <text>The purpose for which such additional tax or fee is being levied or charged.</text>
    </level>
  </level>
  <level label="d">
    <level label="1">
      <text>Fees relating to licenses and permits for the following shall be exempt from the requirements of this Section: street privileges, liquor, traders, hawkers and peddlers, refuse, taxicabs, solicitors, marriage, dance, bondsmen, animal registration, mechanics, electrical, building and grading, boiler, apartments, single family rental, sign, utility, towing facilities, heating and air conditioning repair, TV/radio repair facilities, palmists, burglar alarms, benefit performance and casino, sediment control, contractor board of registration, health, and secondhand dealers.</text>
    </level>
    <level label="2">
      <text>Fees relating to charges for services for the following shall be exempt from the requirements of this Section: Sheriff's Department, Zoning Appeals Board, tax collection service, Driving While Intoxicated ("DWI"), inmate commissions, health, appearance and witness, advance life support transport, tax sale cost recoveries, housing—state prisoners, housing—federal prisoners, contractual police services, boiler inspection, DWI work release, County sales, animal control, mosquito control, Circuit Court marriage ceremonies, State's Attorney incentive payments, casino night levies, cable franchises, and local 911.</text>
    </level>
  </level>
  <level label="e">
    <text>This Section shall not be construed to amend or otherwise modify Section 812 hereof.</text>
  </level>
</section>
