# Local Government (GLG)

## Title 20. Taxes and Development Impact Fees

### Subtitle 1. Tax Procedures

#### Section 20-107

(a) This section applies to all counties, except:

  (1) Anne Arundel County;

  (2) Baltimore City;

  (3) Baltimore County;

  (4) Cecil County;

  (5) Howard County;

  (6) Prince George's County;

  (7) Queen Anne's County; and

  (8) Worcester County.

(b) The provisions of Sec.Sec. 9-105 and 9-106 of this article apply to an act, an ordinance, or a resolution adopted by a commission county under this section.

(c) A county may provide for the prompt collection of taxes by authorizing discounts or imposing penalties.

---

Md. Code Ann., Local Gov't (as displayed at mgaleg.maryland.gov, October 16, 2026)