{"data":{"id":"us-md/md.-code-local-government-20-805","jurisdiction":"us-md","citation":"Md. Code, Local Government § 20–805","heading":"","body":"(a) (1) By ordinance, the County Council of Dorchester County may\nimpose a building excise tax on any building construction in Dorchester County.\n(2) The tax may be imposed throughout the county, including within\nmunicipalities.\n(b) The County Council of Dorchester County shall specify in the ordinance:\n(1) the types of building construction that are subject to the tax;\n(2) the criteria and formulas used to assess the tax; and\n(3) the tax rates.\n(c) (1) The County Council of Dorchester County may impose different\ntax rates on different types of building construction.\n(2) The tax rates shall relate to the development or growth–related\ninfrastructure needs in the county.\n(3) The tax rates may not exceed:\n(i) for residential development, $5,000 per unit; and\n(ii) for nonresidential development, the lesser of:\n1. $1 per square foot; or\n2. $5,000 per lot or parcel.\n(d) (1) The revenues from the tax shall be deposited in a special fund.\n(2) The special fund may be used only for the capital costs of\nadditional or expanded public works, improvements, and facilities required to\naccommodate new construction or development, including emergency services,\nsheriff’s offices, and schools.\n(e) (1) If the tax is imposed within a municipality, the municipality shall\nassist the county in the collection of the tax by:\n(i) collecting and remitting the tax to the county; or\n(ii) requiring the tax be paid to the county in accordance with\nthe county ordinance.\n(2) (i) A municipality that collects the tax and remits the tax to\nthe county may deduct a fee for administrative costs from the revenues collected.\n(ii) The fee deducted under subparagraph (i) of this paragraph\nmay not exceed 2% of the revenues collected by the municipality.","path":["Article - Local Government"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=glg\u0026section=20-805","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:59:58Z","sha256":"c840eb5104f44b9673634b8beb14af7fd6248c91c152d9fc4cc4b557d7fe03fb","source_id":"us-md","stale":false,"prev":"us-md/md.-code-local-government-20-804","next":"us-md/md.-code-local-government-20-806"},"notice":"GroundRules: Original legal text. Not legal advice."}