§ 20-807

(a) By ordinance, the County Commissioners of St. Mary’s County may impose a building excise tax on any building construction in St. Mary’s County.

(b) The County Commissioners of St. Mary’s County shall specify in the ordinance the types of building construction that are subject to the tax.

(c) The County Commissioners of St. Mary’s County may impose different tax rates on different types of building construction.

(d) The revenues from the tax:

(1) shall be deposited in the county’s general fund; and

(2) may be used for any lawful purpose in the county.