{"data":{"id":"us-md/md.-code-local-government-16-404","jurisdiction":"us-md","citation":"Md. Code, Local Government § 16–404","heading":"","body":"(a) A county or municipality that exercises the authority granted under this\nsubtitle may impose a tax on property that is subject to the county’s or municipality’s\nproperty tax.\n(b) A tax imposed under this section may not exceed:\n(1) 3.2 cents on each $100 of assessment of real property; or\n(2) 8 cents on each $100 of assessment of personal property and\noperating real property described in § 8–109(c) of the Tax – Property Article.","path":["Article - Local Government"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=glg\u0026section=16-404","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:59:58Z","sha256":"9aa4d1b94ab9c9e9bafc138988c3371c542532f512e2b3130a49051c8b42b435","source_id":"us-md","stale":false,"prev":"us-md/md.-code-local-government-16-403","next":"us-md/md.-code-local-government-16-405"},"notice":"GroundRules: Original legal text. Not legal advice."}