(a) By ordinance, the County Commissioners of Calvert County may impose a building excise tax on any building construction in Calvert County.
(b) The County Commissioners of Calvert County shall specify in the ordinance the types of building construction that are subject to the tax.
(c) The County Commissioners of Calvert County may impose different tax rates on different types of building construction.
(d) The revenues from the tax:
(1) shall be deposited in the county’s general fund; and
(2) may be used for any lawful purpose in the county.
Structure Maryland Statutes
Title 20 - Taxes and Development Impact Fees
Subtitle 8 - Development Excise Taxes
Section 20-801 - Code Counties -- School Construction
Section 20-802 - Code Counties -- Agricultural Land Preservation
Section 20-803 - Calvert County
Section 20-804 - Charles County
Section 20-805 - Dorchester County