Sec. 10-205.01. Energy and fuel tax; computation; imposition; levy; collection; exceptions

Fuels used by motor vehicles; and

Fuels used in the production of other forms of energy that are subject to this tax.

Heating fuel vendors may include the tax imposed under this Section as part of the price charged for fuel oil, without itemizing the tax. The tax shall be the rate imposed under Subsection (h). The fuel oil bill shall clearly state that the tax is included in the price. The tax shall be collected by the heating fuel vendor on behalf of the County. The heating fuel vendor shall have the same rights against the user for the collection of this tax as he has for the collection of the fuel bill.

Any vendor outside the jurisdiction of the State of Maryland who sells energy or fuel subject to the tax but does not deliver said energy or fuel directly to the user may collect the tax. Where the selling vendor collects the tax, said vendor shall be required to itemize, collect and remit the tax as required under this Section. Where the selling vendor does not collect the tax, either the vendor that delivers the fuel or energy or the user shall pay the tax to the Director within the time limits prescribed in Subsection (e) of this Section.

On or before the preceding February 1, each vendor shall certify to the Director the revenues and consumption for the prior calendar year.

The Director shall compute the proposed rates of taxation for the next fiscal year by multiplying the sums of the revenues for each classification of energy or fuel delineated in Subsection (h) by .05, and then dividing that product by the sums of consumption for each classification, which rates shall be included in the proposed operating budget submitted by the County Executive. Effective with the fiscal year beginning July 1, 1991, and thereafter, the multiplier herein shall increase from .05 to .075.

In the event a vendor fails to make the certification required by Subsection 1, the Director may make use of any reasonable data to establish proposed rates of taxation.

After the adoption of the operating budget, and no later than June 10th, the Director shall certify to each vendor the rates of taxation for the fiscal year as set forth in the adopted budget.