{"data":{"id":"us-md/md.-code-local-government-20-606","jurisdiction":"us-md","citation":"Md. Code, Local Government § 20–606","heading":"","body":"(a) Except as provided in subsection (b) of this section, by ordinance, the\nCounty Commissioners of St. Mary’s County may impose a sales or use tax on any\nform of energy or fuel used or consumed in St. Mary’s County.\n(b) This section does not apply to:\n(1) motor vehicle fuels;\n(2) fuels used in the production of other forms of energy that are\nsubject to the tax imposed under this section; or\n(3) energy or fuel used by a municipality in St. Mary’s County.\n(c) Before the County Commissioners of St. Mary’s County impose a tax\nunder this section, the county commissioners shall hold a public hearing that:\n(1) is advertised twice at least 10 days before the hearing in a\nnewspaper of general circulation in St. Mary’s County; and\n(2) is not part of an annual budget hearing.\n(d) (1) The County Commissioners of St. Mary’s County may provide for\nthe refund of the tax imposed under this section to 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.\n(2) The county commissioners may provide for the refund of the tax\nimposed under this section to additional classes of persons based on:\n(i) age;\n(ii) income; or\n(iii) charitable endeavors.\n(e) (1) The tax imposed under this section shall be either:\n(i) a percentage of the net energy or fuel bill; or\n(ii) an amount per unit of fuel or energy.\n(2) (i) If the tax imposed under this section is imposed as a\npercentage of the net energy or fuel bill, the rate of the tax may not exceed 5%.\n(ii) If the tax imposed under this section is imposed as an\namount per unit of fuel or energy, the amount per unit for each separate classification\nof energy or fuel, for any fiscal year, may not exceed 5% of a fraction:\n1. the numerator of which is the sum of the total\namounts billed in St. Mary’s County by all vendors for energy or fuel subject to the\ntax within that classification during the calendar year that ends before the beginning\nof the fiscal year; and\n2. the denominator of which is the total number of\nunits of energy or fuel subject to the tax within that classification used or consumed\nin St. Mary’s County during the calendar year that ends before the beginning of the\nfiscal year.\n(3) The County Commissioners of St. Mary’s County may establish\ndifferent rates of tax on energy or fuel used for residential, commercial, and industrial\npurposes.\n(f) (1) Except as provided in paragraph (2) of this subsection, the tax\nimposed under this section:\n(i) shall be itemized on the bill;\n(ii) may not be considered part of the price charged for the\nenergy or fuel; and\n(iii) 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 tax imposed under this section is included in the\nprice, the fuel oil bill shall state that clearly.\n(3) The vendor shall collect the tax on behalf of St. Mary’s County.\n(g) (1) On or before February 1 of each year, a vendor of energy or fuel\nsubject to the tax imposed under this section shall certify to the County\nCommissioners of St. Mary’s County, for each separate classification of energy or fuel\nfor the preceding calendar year:\n(i) the total amount billed by the vendor in St. Mary’s County;\nand\n(ii) the total number of units sold by the vendor in St. Mary’s\nCounty.\n(2) If the tax imposed under this section is imposed as an amount per\nunit of fuel or energy, the county commissioners shall determine the maximum\namount per unit allowed under subsection (e)(2)(ii) of this section based on the totals\ncertified by vendors under paragraph (1) of this subsection.","path":["Article - Local Government"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=glg\u0026section=20-606","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:59:58Z","sha256":"c50ba2e84632f9ab18dfbecb6c270c7ec6afdafd72a373f007b4c7ce5786f22e","source_id":"us-md","stale":false,"prev":"us-md/md.-code-local-government-20-605","next":"us-md/md.-code-local-government-20-607"},"notice":"GroundRules: Original legal text. Not legal advice."}