§ 20-803. Calvert County

Latest version.

   (a) Authorization. -- By ordinance, the County Commissioners of Calvert County may impose a building excise tax on any building construction in Calvert County.

(b) Contents of ordinance. -- The County Commissioners of Calvert County shall specify in the ordinance the types of building construction that are subject to the tax.

(c) Rates of excise tax. -- The County Commissioners of Calvert County may impose different tax rates on different types of building construction.

(d) Revenues. -- The revenues from the tax:

   (1) shall be deposited in the county's general fund; and

   (2) may be used for any lawful purpose in the county.

HISTORY: An. Code 1957, art. 25, § 9G; 2013, ch. 119, § 2.

                    
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