This section does not: Apply to a food establishment that is required to have a license under § 21–305 of this subtitle; or Exempt a cottage food business from any applicable State or federal tax laws. A cottage food business is not required to be licensed by the Department if the owner of the cottage food business complies with this section. The owner of a cottage food business may sell only cottage food products that are: Stored on the premises of the cottage food business; and Prepackaged with a label that contains: The following information: The name and address of the cottage food business; or The name and phone number of the cottage food business and the identification number assigned to the cottage food business under subsection (d) of this section; The name of the cottage food product; The ingredients of the cottage food product in descending order of the amount of each ingredient by weight; The net weight or net volume of the cottage food product; Allergen information as specified by federal labeling requirements; and If any nutritional claim is made, nutritional information as specified by federal labeling requirements; The following statement printed in 10 point or larger type in a color that provides a clear contrast to the background of the label: “Made by a cottage food business that is not subject to Maryland’s food safety regulations.”; and For a cottage food product offered for sale at a retail food store: The phone number and e–mail address of the cottage food business; and The date the cottage food product was made. At the request of a cottage food business, the Department shall provide to the cottage food business a unique identification number that the cottage food business may use on the label of a cottage food product under subsection (c) of this section. The owner of a cottage food business shall comply with all applicable county and municipal laws and ordinances regulating the preparation, processing, storage, and sale of cottage food products. The Department may investigate any complaint alleging that a cottage food business has violated this section. On receipt of a complaint, a representative of the Department, at a reasonable time, may enter and inspect the premises of a cottage food business to determine compliance with this section. The owner of a cottage food business may not: Refuse to grant access to a representative who requests to enter and inspect the premises of the cottage food business under paragraph (2) of this subsection; or Interfere with any inspection under paragraph (2) of this subsection. An investigation of a cottage food business conducted under this subsection may include sampling of a cottage food product to determine if the cottage food product is misbranded or adulterated. Before the owner of a cottage food business may sell a cottage food product to a retail food store, the owner shall submit to the Department: Documentation of the owner’s successful completion of a food safety course approved by the Department; and The label that will be affixed to the cottage food product in accordance with subsection (c)(2) of this section. Beginning on or before December 30, 2020, and every December 30 thereafter, the Department shall report to the Senate Finance Committee and the House Health and Government Operations Committee, in accordance with § 2–1257 of the State Government Article, on: The documentation and labels submitted under subsection (f) of this section; and Any complaints received by the Department related to a cottage food business or cottage food product. The Department shall adopt regulations to carry out this section.