(a) Definitions. In this section, the following words have the meanings indicated.
(1) "Fuel" includes liquefied petroleum gas, anthracite coal, bituminous coal, and all grades or classes of oils used as fuel.
(2) "Seller" means a person who sells fuel through an order placed within the County and delivers fuel within the County in a vehicle owned or controlled by that person or by a contract carrier.
(3) "User" means a person who purchases or acquires the fuels taxed under this section for a purpose other than to resell the fuel either as is or as a component part of a product produced for sale.
(b) Scope. The tax levied in this section does not apply to the sale, use, or consumption of fuel:
(1) in a residential dwelling unit, except an apartment house hotel, motel, trailer park, and any other multiple-dwelling place that is rented or leased;
(2) to propel boats, railroad vehicles, aircraft, motor vehicles, or mobile equipment used in construction, including cranes, derricks, and bulldozers;
(3) by nonprofit hospitals, nonprofit religious, nonprofit charitable, or nonprofit educational institutions or organizations for use in carrying on the work of the hospital, institution, or organization;
(4) by the United States of America except instrumentalities or agencies of the United States of America that are subject to the taxing power of the County;
(5) by the State or any of its political subdivisions or any agencies of the State or any of its political subdivisions;
(6) to any purchaser who is regularly engaged in the sale or distribution of the fuel for resale by that purchaser or to any purchaser for use or consumption beyond the boundaries of the County; or
(7) in the manufacture, generation, refining, or processing of artificial or natural gas, electricity, steam, liquefied petroleum gas, anthracite coal, bituminous coal, or the various grades or classes of oil, when those fuels are manufactured, generated, refined, or processed for sale.
(c) Tax rate. A tax on the sale, use, or consumption within the County of the following fuels is levied at the following rates: liquefied petroleum gas, $0.015 per gallon; bituminous coal, $2 per ton; anthracite coal, $4 per ton; and all grades or classes of oils used as fuel, including blends or compounds of various grades or classes of oil, $0.02 per gallon.
(d) Seller. Each seller shall collect the tax levied by this section from the purchaser, file a return, and remit the tax levied directly to the Controller by the 25th day of the month after the month in which the fuel was sold. The tax levied by this section is due and payable when the sale of the fuel is made, regardless of when the purchase price is paid. A seller who fails to collect or remit to the Controller the tax levied by this section is liable for the tax. A seller may not hold out or advertise that the seller will absorb the tax imposed by this section or make a refund of the tax. A seller has the same right against the purchaser for the collection of the tax as exists for the collection of the sales price of the fuel.
(e) User. A person who uses or consumes a fuel subject to the tax levied by this section who has not paid the tax to a seller shall file a return and remit the tax directly to the Controller by the 25th day of the month next succeeding the month in which the fuel was used or consumed. A person who uses fuels which are produced, mined, refined, or manufactured by the user is responsible for the payment of the tax levied by this section to the same extent as if the fuels had been purchased from a seller.
(f) Failure to pay tax when due. A taxpayer who fails to file a return or remit the tax levied by this section within the time required shall be assessed the amount of tax due, plus interest at the rate of 1% per month and a penalty of 20% of the tax due.
(g) Refunds.
(1) If a taxpayer is unable to collect accounts receivable in connection with which the tax levied by this section has already been remitted by the taxpayer to the Controller, and the accounts have been charged off as worthless during a taxable year, the taxpayer is entitled to a refund of the amount of tax paid as to the worthless accounts if the refund is applied for within three years after the date of payment of the tax.
(2) If a sale on which the tax has been paid is rescinded or canceled, the seller shall refund to the purchaser the amount of tax paid. Whenever a seller has refunded a tax paid by a purchaser, or whenever a taxpayer has erroneously, illegally, or unconstitutionally paid the tax levied by this section to the Controller, the Controller shall refund the tax if a refund is applied for in writing within three years after the payment of the tax.
(h) Lien. The tax levied by this section, and interest and penalties on the tax, are a lien on the property of the person liable to pay tax from and after the time when notice has been given that the tax is due and payable as provided in this section. Notice of the lien shall be filed by the Controller with the Clerk of the Circuit Court of the County in which the property is located. The lien has the full force and effect of a lien of judgment. Unless another date is specified by law, the lien arising at the date of nonpayment is a lien of judgment until paid.
(1985 Code, Art. 6, § 7-407)