In this section, “unduly burden” includes imposing a zoning requirement or restriction on the use of property by a cannabis licensee that is more restrictive than the requirements established under § 36–410 of this subtitle. A political subdivision may: establish reasonable zoning requirements for cannabis businesses; and decide how to distribute its allocation of revenue under § 2–1302.2 of the Tax – General Article. A political subdivision may not: establish zoning or other requirements that unduly burden a cannabis licensee; impose licensing, operating, or other fees or requirements on a cannabis licensee that are disproportionately greater or more burdensome than those imposed on other businesses with a similar impact on the area where the cannabis licensee is located; prohibit transportation through or deliveries within the political subdivision by cannabis businesses located in other political subdivisions; prevent an entity whose license may be converted under § 36–401(b)(1)(ii) of this subtitle and that is in compliance with all relevant medical cannabis regulations from being granted the license conversion; or negotiate or enter into an agreement with a cannabis licensee or an applicant for a cannabis license requiring that the cannabis licensee or applicant provide money, donations, in–kind contributions, services, or anything of value to the political subdivision. The use of a facility by a cannabis licensee is not required to be submitted to, or approved by, a county or municipal zoning board, authority, or unit if: the facility was properly zoned and operating on or before January 1, 2023; or the cannabis licensee: held a Stage One Preapproval for a license before October 1, 2022; and was not actively engaged in the growing, processing, or dispensing of cannabis before October 1, 2022. A political subdivision or special taxing district may not impose a tax on cannabis.