US Laws, Codes, Statutes & Cases

      (a)      Anne Arundel County may impose, by ordinance, and collect a sales or use tax on:

            (1)      Fuels and utilities used by commercial and industrial businesses;

            (2)      Residential, commercial, and industrial telephone service; and

            (3)      Space rentals.

      (b)      (1)      Except as provided in paragraph (2) of this subsection, any revenues collected under the authority of this section within the boundaries of the City of Annapolis shall be allocated and distributed in equal amounts to the City of Annapolis and to Anne Arundel County.

            (2)      Any revenue generated within the boundaries of the City of Annapolis from the tax on space rentals, including the tax on the room or building rental tax for transients, shall be collected and retained by the City of Annapolis.

      (c)      On or after July 1, 1997, Anne Arundel County may not impose a sales and use tax on space rentals for the docking or storage of boats.