In accordance with Chapter 690, Laws of Maryland, 2001, § 2-7-131 of this code, there is a building excise tax on all new construction in Frederick County, which tax will finance capital projects or indebtedness incurred for capital projects for additional or expanded public road facilities.
(Ord. 01-22-296, 12-18-2001; Ord. 14-23-678, 11-13-2014)