{"data":{"id":"us-md/md.-code-local-government-20-604","jurisdiction":"us-md","citation":"Md. Code, Local Government § 20–604","heading":"","body":"(a) (1) Subject to paragraph (2) of this subsection and except as provided\nin subsection (b) of this section, by ordinance, the County Council for Prince George’s\nCounty may impose a sales or use tax on any form of energy or fuel used in Prince\nGeorge’s County.\n(2) The percentage of a tax imposed under this section may not\nexceed the percentage in effect on July 1, 1992.\n(b) (1) Subject to paragraph (2) of this subsection, this section does not\napply to:\n(i) motor vehicle fuels;\n(ii) fuels used in the production of other forms of energy that\nare subject to the tax imposed under this section; or\n(iii) energy or fuel used by a municipality in Prince George’s\nCounty.\n(2) Notwithstanding any other law, subject to paragraph (3) of this\nsubsection, the sale or use of energy or fuel used by the Washington Suburban\nSanitary Commission in Prince George’s County is not exempt from the tax imposed\nunder this section.\n(3) The County Council for Prince George’s County may provide\nexemptions from the tax imposed under this section that are in addition to the\nexemptions under paragraph (1) of this subsection.\n(c) The County Council for Prince George’s County:\n(1) shall provide for the refund of the tax imposed under this section\nto a person who is eligible for:\n(i) a tax credit under § 9–102 or § 9–104 of the Tax – Property\nArticle; or\n(ii) weatherization or energy assistance from the State; and\n(2) may provide for the refund of the tax imposed under this section\nto a person who is not eligible for a refund under item (1) of this subsection.\n(d) (1) Except as provided in paragraph (2) of this subsection, the tax\nimposed under this section:\n(i) shall be either a percentage of the net energy or fuel bill or\nan amount per unit of fuel or energy;\n(ii) shall be itemized on the bill;\n(iii) may not be considered part of the price charged for the\nenergy or fuel; and\n(iv) is not subject to the approval of the Public Service\nCommission.\n(2) (i) A heating fuel vendor may include the tax imposed under\nthis section as part of the price charged for fuel oil.\n(ii) If the local tax is included in the price, the fuel oil bill shall\nstate that clearly.\n(3) The vendor shall collect the tax on behalf of Prince George’s\nCounty.\n(e) The net proceeds of the tax imposed under this section shall be used\nonly:\n(1) for funding of the public ethics provisions under Title 5, Subtitle\n8, Part V of the General Provisions Article; or\n(2) to meet the county’s funding requirements under § 5–235(a) of the\nEducation Article.","path":["Article - Local Government"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=glg\u0026section=20-604","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:59:58Z","sha256":"eaa3a72ea21d11a7c1cae698fff7733240cb14a40ac67438d447875d22f58e0b","source_id":"us-md","stale":false,"prev":"us-md/md.-code-local-government-20-603","next":"us-md/md.-code-local-government-20-605"},"notice":"GroundRules: Original legal text. Not legal advice."}