<?xml version='1.0' encoding='utf-8'?>
<section article="glg" article_name="Local Government" number="20-107" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="1" subtitle_name="Tax Procedures">
  <level label="a">
    <text>This section applies to all counties, except:</text>
    <level label="1">
      <text>Anne Arundel County;</text>
    </level>
    <level label="2">
      <text>Baltimore City;</text>
    </level>
    <level label="3">
      <text>Baltimore County;</text>
    </level>
    <level label="4">
      <text>Cecil County;</text>
    </level>
    <level label="5">
      <text>Howard County;</text>
    </level>
    <level label="6">
      <text>Prince George’s County;</text>
    </level>
    <level label="7">
      <text>Queen Anne’s County; and</text>
    </level>
    <level label="8">
      <text>Worcester County.</text>
    </level>
  </level>
  <level label="b">
    <text>The provisions of §§ 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.</text>
  </level>
  <level label="c">
    <text>A county may provide for the prompt collection of taxes by authorizing discounts or imposing penalties.</text>
  </level>
</section>
