1. (a) Except as otherwise provided in this title, a tax is imposed on:

   1. (1) a retail sale in the State; and
   2. (2) a use, in the State, of tangible personal property, a digital code, a digital product, or a taxable service.

2. (b)

   1. (1) Subject to paragraph (2) of this subsection, in addition to the tax imposed under subsection (a) of this section, a hotel surcharge is imposed in Dorchester County on the sale of a right to occupy a room or lodgings as a transient guest in an establishment that offers at least 380 rooms.
   2. (2) The hotel surcharge imposed under paragraph (1) of this subsection may not be imposed if the Maryland Economic Development Corporation certifies to the Comptroller that the bonds issued by the Maryland Economic Development Corporation secured by the Dorchester County Economic Development Fund established under § 10-130 of the Economic Development Article have been paid in full.

3. (c)

   1. (1) A county, municipal corporation, special taxing district, or other political subdivision of the State may not impose any retail sales or use tax except:

      1. (i) a sales tax or use tax that was in effect on January 1, 1971;

      2. (ii) a tax on the sale or use of:

         1. 1. fuels;
         2. 2. utilities;
         3. 3. space rentals; or
         4. 4. any controlled dangerous substance, as defined in § 5-101 of the Criminal Law Article, unless the sale is made by a person who registers under and complies with Title 5, Subtitle 3 of the Criminal Law Article; or
      3. (iii) a tax imposed by a code county on the sale or use of food and beverages authorized under § 20-602 of the Local Government Article.
   2. (2) Paragraph (1) of this subsection may not be construed as conferring authority to impose a sales and use tax.

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1988, c. 283; Acts 1995, c. 641, § 1, eff. July 1, 1995; Acts 1996, c. 12, § 1, eff. April 9, 1996; Acts 1997, c. 14, § 1, eff. April 8, 1997; Acts 2002, c. 213, § 6, eff. Oct. 1, 2002; Acts 2004, c. 424, § 2, eff. June 1, 2004; Acts 2008, c. 307, § 1, eff. Oct. 1, 2008; Acts 2013, c. 136, § 1, eff. Oct. 1, 2013; Acts 2019, c. 704, § 1, eff. June 1, 2019; Acts 2019, c. 758, § 1, eff. June 1, 2019; Acts 2021, c. 38, § 1, eff. March 14, 2021; Acts 2021, c. 669, § 1, eff. May 30, 2021; Acts 2022, c. 534, § 1, eff. July 1, 2022; Acts 2022, c. 535, § 1, eff. July 1, 2022.

Formerly Art. 81, §§ 325, 373, 411B.