# Business Regulation (GBR)

## Title 11. Horse Racing

### Subtitle 1. Definitions; General Provisions

#### Section 11-102

(a) This title is statewide and exclusive in its effect.

(b) A county, municipal corporation, or other political subdivision of the State may not:

  (1) make or enforce a local law, ordinance, or regulation about racing; or

  (2) impose or collect any tax or additional license fee as to racing, except the general property tax.

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Md. Code Ann., Bus. Reg. (as displayed at mgaleg.maryland.gov, October 16, 2026)