(A) Subject to subsection (B) of this section, the County Commissioners of Frederick County, by ordinance, may fix, impose, and collect a building excise tax.
(B) (1) If the county commissioners impose a building excise tax, the county commissioners may not also impose an impact fee for financing the capital costs of additional or expanded roads under the authority granted in Article 25, § 9(J) of the Code.
(2) If a municipal corporation has imposed a tax on construction specifically devoted and limited by law to use for capital projects for additional or expanded public road facilities, the county commissioners may not impose or collect a building excise tax on the same construction within the municipal corporation.
(C) (1) Except as otherwise provided in this subsection, the county commissioners shall specify in the ordinance the type of construction subject to the building excise tax.
(2) Construction intended to be actively used for farm or agricultural use may not be subject to a building excise tax under this section so long as the construction continues to be actively used for farm or agricultural use.
(3) Residential construction may not be subject to a building excise tax under this section if:
(I) The construction is for a single- family residential building existing on July 1, 2001; and
(II) The construction increases the square footage of the building by less than 100% of the already permitted square footage.
(4) The county commissioners may establish:
(I) Criteria to determine if construction qualifies for an exemption under this section; and
(II) Additional building excise tax exemptions with appropriate criteria.
(D) (1) The county director of finance shall deposit the revenues from the building excise tax in an account called the “Development Road Improvement Fund.”
(2) Subject to paragraph (3) of this subsection, the revenues from the building excise tax in the development road improvement fund shall be used only to pay for capital projects or indebtedness incurred for capital projects for additional or expanded public road facilities, including bridges, intersection improvements, and new road construction and road improvement.
(3) Before the county commissioners may expend funds from the development road improvement fund, the county commissioners must match at least the same amount of funds for capital projects for additional or expanded public road facilities.
(E) A municipal corporation shall assist the county commissioners in the collection of the building excise tax within the municipal corporation by:
(1) Collecting and remitting the tax to the county; or
(2) Requiring the tax to be paid to the county commissioners in accordance with a county ordinance.
(F) The county commissioners, in consultation with the Frederick County Director of Finance:
(1) Shall conduct a comprehensive study of the impact of the building excise tax on the economy of Frederick County; and
(2) On or before January 1, 2006, shall submit the results of the study and recommendations to the Frederick County Senators and Delegates.
(2001, Chapter 690, § 1; 2006, Chapter 181, § 1; 2007, Chapter 69, § 1)