<?xml version='1.0' encoding='utf-8'?>
<section article="glg" article_name="Local Government" number="20-601" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="6" subtitle_name="Sales and Use Taxes; User Fees; Gross Receipts Tax">
  <level label="a">
    <text>Except as provided in subsection (b) of this section, a county may impose a sales or use tax on controlled dangerous substances as defined in § 5–101 of the Criminal Law Article.</text>
  </level>
  <level label="b">
    <text>A county may not impose a sales or use tax under subsection (a) of this section on sales by a person who complies with Title 5, Subtitle 3 of the Criminal Law Article.</text>
  </level>
</section>
