US Laws, Codes, Statutes & Cases

      (a)      Except as provided in subsection (b) of this section, the County Council for Prince George's County may impose, by ordinance, and collect, in a percentage no greater than the percentage in effect on July 1, 1992, a sales or use tax on any form of energy or fuel used in Prince George's County.

      (b)      This section does not apply to:

            (1)      Motor vehicle fuels;

            (2)      Fuels used in the production of other forms of energy that are subject to this tax; or

            (3)      Energy or fuel used by a municipal corporation in the county.

      (c)      The County Council shall provide for the refund of the tax imposed under this section to persons who are eligible for a tax credit under § 9-102 or § 9-104 of the Tax - Property Article or for weatherization or energy assistance from the State.

      (d)      The County Council may:

            (1)      Provide exemptions from the tax imposed under this section in addition to the exemptions under subsection (b) of this section; and

            (2)      Provide for the refund of the tax imposed under this section to persons who are not eligible for a refund under subsection (c) of this section.

      (e)      (1)      Except as provided in paragraph (3) of this subsection, the tax imposed under this section shall be:

                  (i)      Either a percentage of the net energy or fuel bill or an amount per unit of fuel or energy;

                  (ii)      Itemized on the bill; and

                  (iii)      Collected by the vendor on behalf of the county.

            (2)      Except as provided in paragraph (3) of this subsection, the tax imposed under this section:

                  (i)      May not be considered part of the price charged for the energy or fuel; and

                  (ii)      Is not subject to the approval of the Public Service Commission.

            (3)      Heating fuel vendors may include the tax imposed under this section as part of the price charged for fuel oil. The fuel oil bill shall state clearly that the local tax is included in the price. The tax shall be collected by the vendor on behalf of the county.

      (f)      The net proceeds of this tax revenue shall be used only for:

            (1)      Funding of public education within the instructional salaries, instructional materials and related costs, special education, and fixed charges budget categories in Prince George's County; or

            (2)      Funding of the public ethics provisions under Title 15, Subtitle 8, Part IV of the State Government Article.

      (g)      For each fiscal year, Prince George's County shall appropriate local funds to the school operating budget in an amount not less than the sum of:

            (1)      The excess of the amount of the projected revenues for the fiscal year from the tax authorized under this section over the projected revenues from the tax for the prior fiscal year; and

            (2)      The amount of local funds that Prince George's County is required by State law to appropriate to the school operating budget.