Sec. 10-205. Definitions
Codified through Bill No. CB-018-2026, adopted May 12, 2026, effective July 24, 2026. Source: Municode, Supplement 2026 Update 2. Editorial notes and legislative history omitted.
Prince George's County, Md., Code § 10-205 (2026)
Sec. 10-205. DefinitionsLinkCopy Citation
(a)
As used in this Subdivision, the following terms have the following meaning:
(1)
Consumption shall mean the total units of energy or fuel sold to users.
(2)
Director shall mean the Director of Finance or his designee.
(3)
Motor vehicle shall mean any self-propelled vehicle, including mobile equipment commonly used in connection with farming and construction work, such as tractors, bulldozers, and other similar equipment.
(4)
Revenues shall mean amounts billed for the sale, delivery, or distribution of energy or fuel to users, including, by way of description and not limitation, the amounts billed for energy or fuel adjustments and service charges, but excluding finance charges, late payment charges, other government taxes or surcharges, and charges associated with the initial hookup or reconnection to the vendor's system.
(5)
User shall mean any person who purchases or acquires for use, other than for resale, the energy or fuel taxed under this Subdivision with the exception of the United States of America and its agencies, unless subjected to the tax pursuant to federal law, the State of Maryland and its agencies, and municipal corporations in the County.
(6)
Vendor shall mean any person who sells, distributes, or delivers energy or fuel subject to the tax imposed by Section 10-205.01.