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Unannotated Code of Maryland (Last Updated: May 16, 2014) |
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BUSINESS OCCUPATIONS AND PROFESSIONS |
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TITLE 1. DEFINITIONS; GENERAL PROVISIONS |
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SUBTITLE 2. GENERAL PROVISIONS |
§ 1-203. Local licenses, fees, or taxes
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(a) Applicability. -- This section does not apply in Baltimore City or Prince George's and Worcester counties.
(b) License, fee, or tax provisions -- Prohibited. -- Except as otherwise provided in this article or Title 13, Subtitle 1 and Subtitle 3, Part I and § 13-205 and 16-115 of the Local Government Article and Title 17, Subtitle 4, Parts V and VI of the Business Regulation Article, a county, municipal corporation, or other political subdivision of the State may not:
(1) require a local license in that county, municipal corporation, or political subdivision to engage in a business or occupation for which a State license is required under this article; or
(2) impose a local fee or tax to engage in a business or occupation for which a State license is required under this article.
(c) License, fee, or tax provisions -- Exceptions. -- A county, municipal corporation, or other political subdivision of the State may require a local license if necessary for regulatory purposes in the interest of the public health, safety, or morals.
(d) Effect of public local laws. -- A public local law passed after October 1, 1941 does not repeal any provision of this section unless the public local law expressly refers to and repeals the provision.