<?xml version='1.0' encoding='utf-8'?>
<section article="glg" article_name="Local Government" number="20-807" title_number="20" title_name="Taxes and Development Impact Fees" subtitle_number="8" subtitle_name="Development Excise Taxes">
  <level label="a">
    <text>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.</text>
  </level>
  <level label="b">
    <text>The County Commissioners of St. Mary’s County shall specify in the ordinance the types of building construction that are subject to the tax.</text>
  </level>
  <level label="c">
    <text>The County Commissioners of St. Mary’s County may impose different tax rates on different types of building construction.</text>
  </level>
  <level label="d">
    <text>The revenues from the tax:</text>
    <level label="1">
      <text>shall be deposited in the county’s general fund; and</text>
    </level>
    <level label="2">
      <text>may be used for any lawful purpose in the county.</text>
    </level>
  </level>
</section>
