Md. Code, Local Government § 20–125

(a) This section applies only to a county that:

(1) is a charter county that imposes, by law, development fees,

surcharges, or excise taxes;

(2) is a code county with public local laws that require the payment

of development impact fees, surcharges, or excise taxes; or

(3) is a commission county that:

(i) has been authorized to enact development impact fees,

surcharges, or excise taxes; and

(ii) has enacted, by local law, development impact fees,

surcharges, or excise taxes.

(b) On or before July 1 each year, each county shall report to the

Department of Planning the following information relating to the collection and

expenditure of development impact fees, surcharges, or excise taxes for the prior

calendar year:

(1) the total amount of development impact fees, surcharges, or

excise taxes paid by new construction or development projects;

(2) the portion of the development impact fees, surcharges, or excise

taxes paid to the county;

(3) the address and location of the development within the county

where the impact fees, surcharges, or excise taxes were derived; and

(4) except as provided by subsection (c) of this section, the portion of

development impact fees, surcharges, or excise taxes used to fund capital

improvement projects that are related to transportation improvements or

maintenance, school construction or maintenance, or any other capital improvement

project that received funding from development impact fees, surcharges, or excise

taxes.

(c) If the funding under subsection (b)(4) of this section is collected under

Subtitle 8 of this title, the report may exclude the information otherwise required

under subsection (b)(4) of this section.

(d) (1) Subject to paragraph (2) of this subsection, a county shall make

the report publicly available on the county’s website.

(2) A county that does not maintain a website shall make the report

publicly available by other reasonable means.

(3) A county may submit the report as part of another report required

under this article.

(e) (1) On or before July 1, 2026, each county shall submit a report to the

Department of Planning that identifies any local law that authorizes the collection

and expenditure of development impact fees, surcharges, or excise taxes.

(2) After July 1, 2026, each county shall submit a report to the

Department of Planning each time the county enacts or amends a local law that

authorizes the collection and expenditure of development impact fees, surcharges, or

excise taxes.