{"data":{"id":"us-md/md.-code-local-government-20-806","jurisdiction":"us-md","citation":"Md. Code, Local Government § 20–806","heading":"","body":"(a) (1) By ordinance, the County Council of Talbot County may impose a\nbuilding excise tax on any building construction in Talbot County.\n(2) The tax may be imposed throughout the county, including within\nmunicipalities.\n(b) The County Council of Talbot 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 Talbot County may impose different tax\nrates 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 $2,000 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:\n(i) bridges;\n(ii) parks and recreational facilities;\n(iii) roads;\n(iv) schools; and\n(v) storm drainage facilities.\n(e) If the tax is imposed within a municipality, the municipality shall assist\nthe county in the collection of the tax by:\n(1) collecting and remitting the tax to the county; or\n(2) requiring the tax be paid to the county in accordance with the\ncounty ordinance.\n(f) Talbot County shall adopt a revenue sharing mechanism to apportion\nan appropriate share of revenues from the tax to the municipalities within the county.","path":["Article - Local Government"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=glg\u0026section=20-806","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:59:58Z","sha256":"08a87b7dfa769e01fba405b56ab0840d87d96f38dcce88cefb08726761ff6a5d","source_id":"us-md","stale":false,"prev":"us-md/md.-code-local-government-20-805","next":"us-md/md.-code-local-government-20-807"},"notice":"GroundRules: Original legal text. Not legal advice."}