(a) A county or municipality that exercises the authority granted under this subtitle may impose a tax on property that is subject to the county’s or municipality’s property tax.
(b) A tax imposed under this section may not exceed:
(1) 3.2 cents on each $100 of assessment of real property; or
(2) 8 cents on each $100 of assessment of personal property and operating real property described in § 8–109(c) of the Tax – Property Article.
Structure Maryland Statutes
Subtitle 4 - Tax and Debt Authority for Assistance to Destitute and Unemployed Residents
Section 16-401 - Construction of Subtitle
Section 16-402 - Limited Purpose
Section 16-403 - Local Enactment Required
Section 16-404 - Authority to Impose Property Tax
Section 16-405 - Authority to Borrow Money