§ 11-1-102. TAXING POWERS - IN GENERAL.

(a)

Authority to tax to the same extent as the state. In addition to any and all taxing powers granted by the General Assembly, the county is authorized to exercise, within the limits of the county, the power to tax to the same extent as the state has or could exercise such power as a part of its general taxing authority, to provide by legislative act for the imposition, assessment, levy, and collection of any tax authorized by this section, and from time to time to grant exemptions and to modify or repeal existing or future exemptions.

(b)

Same - Required notice.

(1)

The county may not levy or impose a tax under this section unless the county advertises the levy or imposition of the tax once per week for 2 consecutive weeks in a newspaper of general circulation.

(2)

After the advertising required under this section, the county shall hold a public hearing concerning the levy and imposition of the tax.

(c)

No authority to tax.

(1)

The county may not impose taxes on:

(i)

Wines or malt beverages;

(ii)

Intangible personal property;

(iii)

Motor fuel taxed under Title 9, Subtitle 3 of the Tax-General Article of the Annotated Code of Maryland;

(iv)

Vehicle registrations under Title 13, Subtitle 4 of the Transportation Article of the Annotated Code of Maryland;

(v)

Vehicle titling taxed under Title 13, Subtitle 8 of the Transportation Article of the Annotated Code of Maryland;

(vi)

Income as taxed under Title 10, Subtitle 1 of the Tax-General Article of the Annotated Code of Maryland;

(vii)

Horse race and pari-mutuel betting under Title 11, Subtitle 8 of the Business Regulation Article of the Annotated Code of Maryland;

(viii)

Recording of corporate papers under §§ 1-203 and 1-204 of the Corporations and Associations Article of the Annotated Code of Maryland;

(ix)

Savings institutions as provided under § 8-202(b) of the Tax-General Article of the Annotated Code of Maryland;

(x)

Insurance as taxed under Title 6, Subtitle 1 of the Insurance Article of the Annotated Code of Maryland; and

(xi)

Estates as taxed under Title 7 of the Tax-General Article of the Annotated Code of Maryland.

(2)

This section may not be construed to authorize the county to impose a tax upon the gross receipts of any person in the county.

(d)

Taxicabs. In taxing the receipts from motor vehicle operations, the county may only tax receipts from operations of motor vehicles having a permit or permits from the Public Service Commission of the state authorizing both the taking on and discharging of passengers at more than one point within the county or the transportation of passengers between two or more points within the county.

(Laws of Md. (1949), ch. 765, § 1)(1988 Code, § 33-1) (Bill No. 87, 1990, § 2, 8-13-1990; Bill No. 14, 1992, § 2; Bill No. 33-03, § 2, 7-1-2004; Bill No. 72-03, § 19, 7-1-2004)