- (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.
Added by Acts 2013, c. 119, § 2, eff. Oct. 1, 2013.