{"data":{"id":"us-md/md.-code-local-government-20-125","jurisdiction":"us-md","citation":"Md. Code, Local Government § 20–125","heading":"","body":"(a) This section applies only to a county that:\n(1) is a charter county that imposes, by law, development fees,\nsurcharges, or excise taxes;\n(2) is a code county with public local laws that require the payment\nof development impact fees, surcharges, or excise taxes; or\n(3) is a commission county that:\n(i) has been authorized to enact development impact fees,\nsurcharges, or excise taxes; and\n(ii) has enacted, by local law, development impact fees,\nsurcharges, or excise taxes.\n(b) On or before July 1 each year, each county shall report to the\nDepartment of Planning the following information relating to the collection and\nexpenditure of development impact fees, surcharges, or excise taxes for the prior\ncalendar year:\n(1) the total amount of development impact fees, surcharges, or\nexcise taxes paid by new construction or development projects;\n(2) the portion of the development impact fees, surcharges, or excise\ntaxes paid to the county;\n(3) the address and location of the development within the county\nwhere the impact fees, surcharges, or excise taxes were derived; and\n(4) except as provided by subsection (c) of this section, the portion of\ndevelopment impact fees, surcharges, or excise taxes used to fund capital\nimprovement projects that are related to transportation improvements or\nmaintenance, school construction or maintenance, or any other capital improvement\nproject that received funding from development impact fees, surcharges, or excise\ntaxes.\n(c) If the funding under subsection (b)(4) of this section is collected under\nSubtitle 8 of this title, the report may exclude the information otherwise required\nunder subsection (b)(4) of this section.\n(d) (1) Subject to paragraph (2) of this subsection, a county shall make\nthe report publicly available on the county’s website.\n(2) A county that does not maintain a website shall make the report\npublicly available by other reasonable means.\n(3) A county may submit the report as part of another report required\nunder this article.\n(e) (1) On or before July 1, 2026, each county shall submit a report to the\nDepartment of Planning that identifies any local law that authorizes the collection\nand expenditure of development impact fees, surcharges, or excise taxes.\n(2) After July 1, 2026, each county shall submit a report to the\nDepartment of Planning each time the county enacts or amends a local law that\nauthorizes the collection and expenditure of development impact fees, surcharges, or\nexcise taxes.","path":["Article - Local Government"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=glg\u0026section=20-125","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:59:58Z","sha256":"afca619170a87f15c041cc3a3afc596b3723854df0d4664caa4116e9bdd7d766","source_id":"us-md","stale":false,"prev":"us-md/md.-code-local-government-20-124","next":"us-md/md.-code-local-government-20-127"},"notice":"GroundRules: Original legal text. Not legal advice."}