Subdivision 1B. Energy and Fuel Tax

As used in this Subdivision, the following terms have the following meaning:

A tax is hereby imposed on the sale of electricity, natural gas, liquefied petroleum gas, and fuel oil used or to be used in the County subject to the following exceptions:

The sale shall be deemed to have occurred at the time when evidence of sale is issued or employed by the vendor. The tax imposed under this Section is not part of the actual charge for energy or fuel and is not to be considered operating revenue of the vendor.

Subject to the following exceptions, every vendor who makes any sale, distribution or delivery of electricity, natural gas, liquefied petroleum gas or fuel oil used or to be used in the County and subject to tax under this Section, shall itemize the tax on each bill and shall collect the tax from the user of said fuel or energy and report and remit the same to the County as hereinafter provided. The vendor shall have the same rights against the user for the collection of this tax as he has for the collection of the energy bill or fuel bill.

The tax shall be reflected in terms of an amount per standard unit of measurement, and shall be computed by multiplying the rate by the number of units of energy or fuel reflected in the energy or fuel bill.

Every vendor required to remit the tax shall file a return with the Director and pay the tax in quarterly installments for periods ending September 30, December 31, March 31, and June 30. Every user required to pay the tax pursuant to Subsection (c)(2) shall file a return with the Director and pay the tax within 30 days from the last day of the month in which the sale occurs.

Any vendor, or user required to pay the tax pursuant to Subsection (c)(2), who fails to remit to the Director the taxes imposed under this Section shall be liable for the taxes due.

Whenever a vendor, or user required to pay the tax pursuant to Subsection (c)(2), fails to remit the taxes due within the time prescribed for payment, the vendor, or user under Subsection (c)(2), shall be assessed the amount of the taxes due, plus interest at two-thirds percent (2/3%) per month or fraction thereof and penalty of one percent (1%) per month or fraction thereof until paid.

The tax levied under this Section on energy and fuel bills rendered during the period July 1, 1987, through June 30, 1988, is hereby imposed at the following rates:

For any fiscal year beginning after June 30, 1988, the rates of tax levied will be established in the following manner:

Every vendor, or user required to pay the tax pursuant to Section 10-205.01(c)(2), shall keep all invoices, bills of lading or such other pertinent records and documents as are necessary to determine the amount of taxes due or otherwise comply with the provisions of this Subdivision. Vendors shall maintain said records for a minimum of three (3) years. Such records and other documents of vendors shall be open at all times during regular business hours for inspection and examination by the Director or other duly authorized representatives, agents, or employees of the County.

When any vendor, or user required to pay the tax pursuant to Section 10-205.01(c)(2), fails to keep records or provide data from which the tax imposed by Section 10-205.01 may be accurately computed, the Director may make use of any reasonable alternative for determining the amount of tax due and owing based on estimates of the amount of fuel or energy used or consumed. Such determinations by the Director shall be presumed valid.

Any person shall be eligible for a refund of taxes paid under Section 10-205.01(a) if the person has paid the tax and any one of the following criteria is met:

Any claim for refund under this Section shall be filed with the Director within three (3) years from the date of the payment of the tax on forms provided by the Director. The Director may require such information as he deems reasonably necessary to determine the claim for refund.

The provisions of Subsection (a)(3) and (4), above, shall apply only to taxes due and owing on or after July 1, 1992.

For purposes of this Section, the word "income" shall mean all amounts reportable as income under the Internal Revenue Code and regulations thereof without offset for business loss or long or short term capital loss.

Any claimant denied a refund in whole or in part under this Section shall be notified in writing of said disallowance and shall be entitled to a hearing before the Director or his designee upon written request, said hearing to be held within ninety (90) days of such request.

Any claimant dissatisfied with the results of a hearing held under Subsection (e) of this Section shall have the right to appeal to the Maryland Tax Court. Said claimant may appeal the final action of the Maryland Tax Court to the courts of this State as provided by law.

Any person who fraudulently claims a tax credit or refund or fails to notify the Director when the basis for a tax credit or refund ceases to exist shall be guilty of a misdemeanor punishable in accordance with Section 1-123 of this Code.

In addition to the powers granted to the Director in connection with the collection of the tax imposed under this Subdivision, the Director is hereby authorized and empowered: