Maryland Tax - General Section 11-102

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

            (1)      a retail sale in the State; and

            (2)      a use, in the State, of tangible personal property or a taxable service.

      (b)      (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)      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 § 5-216 of Article 83A of the Code have been paid in full.

      (c)      (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:

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

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

                        1.      fuels;

                        2.      utilities;

                        3.      space rentals; or

                        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

                  (iii)      a tax imposed by a code county on the sale or use of food and beverages authorized under Article 25B, § 13H of the Code.

            (2)      Paragraph (1) of this subsection may not be construed as conferring authority to impose a sales and use tax.