“Public local law” has the meaning stated in Article XI–F, § 1 of the Maryland Constitution. Subject to paragraph (2) of this subsection, by public local law, the county commissioners of a code county may impose a development excise tax when a subdivision lot is initially sold or transferred to finance any of the capital costs of additional or expanded public school facilities or improvements. A county that imposes a development impact fee may not impose a development excise tax under this section. Before passing a public local law imposing a development excise tax or altering the amount of the tax, the county commissioners shall hold a public hearing. Notice of the hearing shall be published in at least one newspaper of general circulation in the county not less than 3 or more than 14 days before the hearing. The notice shall state: the subject of the hearing; the time and place that the hearing will occur; the amount of the tax; and when during the subdivision process the tax shall be paid. A development excise tax imposed under this section by a county other than a code county in the Eastern Shore class may not exceed $2,000 per lot. A development excise tax imposed under this section by a code county in the Eastern Shore class may not exceed $5,000 per lot. The county commissioners shall deposit development excise taxes in an account known as the “educational facilities improvement fund”. Money in the educational facilities improvement fund may be used only to pay for capital projects, or for debt incurred for capital projects, for additional or expanded public school facilities or improvements.

“Public local law” has the meaning stated in Article XI–F, § 1 of the Maryland Constitution. Subject to paragraph (2) of this subsection, by public local law, the county commissioners of a code county may impose a development excise tax when a subdivision lot is initially sold or transferred to finance any of the costs of purchasing development rights on agricultural land. A county that imposes a development impact fee may not impose a development excise tax under this section. Before passing a public local law imposing a development excise tax or altering the amount of the tax, the county commissioners shall hold a public hearing. Notice of the hearing shall be published in at least one newspaper of general circulation in the county not less than 3 or more than 14 days before the hearing. The notice shall state: the subject of the hearing; the time and place that the hearing will occur; the amount of the tax; and when during the subdivision process the tax shall be paid. A development excise tax imposed under this section may not exceed $750 per lot. The county commissioners shall deposit development excise taxes in an account known as the “agricultural land preservation fund”. Money in the agricultural land preservation fund may be used only to pay for the purchase of development rights on agricultural land.

By ordinance, the County Commissioners of Calvert County may impose a building excise tax on any building construction in Calvert County. The County Commissioners of Calvert County shall specify in the ordinance the types of building construction that are subject to the tax. The County Commissioners of Calvert County may impose different tax rates on different types of building construction. The revenues from the tax: shall be deposited in the county’s general fund; and may be used for any lawful purpose in the county.

In this section the following words have the meanings indicated. “Dwelling type” means a single family detached home, town house, or multifamily housing unit. “New residential development” means the development of land that results in the issuance of a use and occupancy permit for a residential dwelling unit. “New school capacity construction bonds” means 10–year bonds issued by the County Commissioners of Charles County under § 19–616 of this article. By local law, the County Commissioners of Charles County may impose a fair share school construction excise tax against the owner of real property that is improved by new residential development. Before enacting a local law under this section, the county commissioners shall hold a public hearing and provide reasonable notice of the hearing. For fiscal year 2003, the tax may not exceed: for a single–family detached home, $9,700; for a town house, $9,200; and for a multifamily housing unit, $7,000. For fiscal year 2004 through fiscal year 2015, the tax may not exceed the limits set forth in subparagraph (i) of this paragraph altered by the same percentage as the change in the producer price index for the materials and components for construction, as reported by the United States Department of Labor, for the fiscal year preceding the year for which the amount is being calculated. The county commissioners may alter the base tax rates for each dwelling type for fiscal year 2016 and for every fourth fiscal year thereafter to reflect the number of students generated by each dwelling type and the cost of school construction in the county. For each fiscal year after fiscal year 2016 in which the base tax rates are not adjusted under subparagraph (iii) of this paragraph, the tax rates may not exceed the rates imposed in the preceding fiscal year altered by the same percentage as the change in the average statewide per–square–foot school building cost as calculated by the Interagency Commission on School Construction in the calendar year preceding the year for which the amount is being calculated. Before setting the rate of the tax for each fiscal year, the County Commissioners of Charles County shall conduct a study to determine: the current amount of total costs incurred to construct new capacity for public elementary, middle, and high school facilities in the county, including: costs for land acquisition, architectural and engineering design, infrastructure, new classrooms, equipment, interest on bond principal, and bond issuance; and an amount equal to the total square footage of new public elementary, middle, and high school facilities in the county multiplied by the State square foot construction allowance, less the State funding share; and the current average number of students in the county by dwelling type. The tax: shall be collected and secured in the same manner as general ad valorem taxes unless otherwise provided by local law; and is subject to the same penalties and the same procedure, sale, and lien priority in case of delinquency as provided for general ad valorem taxes. The tax shall be collected annually over a period of 10 years at level amortized payments of principal and interest. The rate of interest payable by a property owner shall be set at the rate of interest paid by the county on the new school capacity construction bonds issued in the first year the tax is imposed on that property owner. The tax shall constitute a lien on all taxable real or personal property of the taxpayer for a period of 10 years or until the lien is satisfied by repayment. Prior to the sale or transfer of real property in Charles County that is improved by new residential development, the seller or transferor shall provide notice to the buyer or transferee that includes: a statement that the tax may be imposed on the property; and the amount of the tax for the dwelling type on the property. The revenues from the tax shall be used to pay the principal and interest on the new school capacity construction bonds as they become due. On or before August 1 each year, the County Commissioners of Charles County shall report to the General Assembly, subject to § 2–1257 of the State Government Article, covering the preceding fiscal year. The report shall include: the amount of the tax set by the county commissioners for each dwelling type; the amount of proceeds derived from the issuance and sale of the county’s new school capacity construction bonds; the number of parcels of real property improved by new residential development in Charles County; and the number of square feet of new public school capacity approved for construction in Charles County by the Interagency Commission on School Construction.

By ordinance, the County Council of Dorchester County may impose a building excise tax on any building construction in Dorchester County. The tax may be imposed throughout the county, including within municipalities. The County Council of Dorchester County shall specify in the ordinance: the types of building construction that are subject to the tax; the criteria and formulas used to assess the tax; and the tax rates. The County Council of Dorchester County may impose different tax rates on different types of building construction. The tax rates shall relate to the development or growth–related infrastructure needs in the county. The tax rates may not exceed: for residential development, $5,000 per unit; and for nonresidential development, the lesser of: $1 per square foot; or $5,000 per lot or parcel. The revenues from the tax shall be deposited in a special fund. The special fund may be used only for the capital costs of additional or expanded public works, improvements, and facilities required to accommodate new construction or development, including emergency services, sheriff’s offices, and schools. If the tax is imposed within a municipality, the municipality shall assist the county in the collection of the tax by: collecting and remitting the tax to the county; or requiring the tax be paid to the county in accordance with the county ordinance. A municipality that collects the tax and remits the tax to the county may deduct a fee for administrative costs from the revenues collected. The fee deducted under subparagraph (i) of this paragraph may not exceed 2% of the revenues collected by the municipality.

By ordinance, the County Council of Talbot County may impose a building excise tax on any building construction in Talbot County. The tax may be imposed throughout the county, including within municipalities. The County Council of Talbot County shall specify in the ordinance: the types of building construction that are subject to the tax; the criteria and formulas used to assess the tax; and the tax rates. The County Council of Talbot County may impose different tax rates on different types of building construction. The tax rates shall relate to the development or growth–related infrastructure needs in the county. The tax rates may not exceed $2,000 per lot or parcel. The revenues from the tax shall be deposited in a special fund. The special fund may be used only for the capital costs of additional or expanded public works, improvements, and facilities required to accommodate new construction or development, including: bridges; parks and recreational facilities; roads; schools; and storm drainage facilities. If the tax is imposed within a municipality, the municipality shall assist the county in the collection of the tax by: collecting and remitting the tax to the county; or requiring the tax be paid to the county in accordance with the county ordinance. Talbot County shall adopt a revenue sharing mechanism to apportion an appropriate share of revenues from the tax to the municipalities within the county.

By ordinance, the County Commissioners of St. Mary’s County may impose a building excise tax on any building construction in St. Mary’s County. The County Commissioners of St. Mary’s County shall specify in the ordinance the types of building construction that are subject to the tax. The County Commissioners of St. Mary’s County may impose different tax rates on different types of building construction. The revenues from the tax: shall be deposited in the county’s general fund; and may be used for any lawful purpose in the county.