(a) Except as provided in subsection (b) of this section, a county may impose a sales or use tax on controlled dangerous substances as defined in § 5–101 of the Criminal Law Article.
(b) A county may not impose a sales or use tax under subsection (a) of this section on sales by a person who complies with Title 5, Subtitle 3 of the Criminal Law Article.
Structure Maryland Statutes
Title 20 - Taxes and Development Impact Fees
Subtitle 6 - Sales and Use Taxes; User Fees; Gross Receipts Tax
Section 20-601 - County Tax on Controlled Dangerous Substances
Section 20-602 - Code Counties -- Tax on Food and Beverages
Section 20-603 - Anne Arundel County -- Tax on Fuel, Utilities, Telephone Service, and Space Rentals
Section 20-604 - Local Law Required
Section 20-605 - Prince George's County -- Telecommunications Tax
Section 20-606 - St. Mary's County -- Energy and Fuel Tax
Section 20-607 - User Fees on Ticketed Events at Wicomico County Youth and Civic Center
Section 20-608 - Municipalities -- User Fees on Docking and Storage of Boats
Section 20-609 - Gross Receipts Tax on Rental of Heavy Equipment Property