In this subtitle the following words have the meanings indicated. “On-site generated electricity” means electricity that is generated at a facility: the owner of which is an electric consumer that, together with any tenants of the owner, consumes at least 80% of the electricity generated by the facility each year; and that is operated by the owner or a designee of the owner. “On-site generated electricity” does not include electricity generated at a facility that is owned by more than one person or governmental entity unless the ownership of the facility and the ownership of the building or machinery and equipment that consumes the electricity is substantially the same, as determined under regulations that the Comptroller adopts. “Owner” means the person or governmental entity that has a capital investment in a facility and that for federal income tax purposes is entitled to deduct depreciation on the facility or would be entitled to the deduction if subject to the federal income tax. “Public service company” has the meaning stated in § 8-401 of this article. “Special use tax on electricity” means the tax imposed under this subtitle.

In addition to any tax imposed under § 11-102 of this title, except as provided in subsection (b) of this section, a tax is imposed on the use, in the State, of electricity that is not delivered by a public service company. The special use tax on electricity does not apply to the use of: electricity that is: used for residential purposes; or used exclusively for emergency back-up generation; or on-site generated electricity.

The rate of the special use tax on electricity is 0.062 cents for each kilowatt hour of electricity that is subject to the tax.

The exemptions provided under Subtitle 2 of this title do not apply to the special use tax on electricity.

In addition to any information required under Subtitle 5 of this title: the return of a vendor who makes a sale for use of electricity that is subject to the special use tax on electricity shall state for the period that the return covers: the kilowatt hours of electricity the use of which became subject to the special use tax on electricity; and the special use tax on electricity that is due; and the return of a person who uses electricity that is subject to the special use tax on electricity and fails to pay the tax to the vendor shall state for the period that the return covers: the kilowatt hours of electricity that is subject to the special use tax on electricity; and the special use tax on electricity that is due.

The Comptroller shall adopt regulations to carry out the provisions of this subtitle.