Md. Code, Local Government § 20-201
This is the official text of Md. Code, Local Government § 20-201, part of Maryland’s Code, Local Government — governs the powers and operations of Maryland counties and municipalities.
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§20–201.
Official statutory text
(a) This section applies to a political subdivision of the State that is authorized to impose a sales tax.
(b) Except as part of the imposition of a sales tax generally on business transactions and businesses, a political subdivision may not impose a sales tax on advertising transactions or advertisers.
(c) A political subdivision may not impose a sales tax on advertising transactions or advertisers at a rate that exceeds the rate under a sales tax imposed generally on other business transactions or other businesses by the political subdivision.
(b) Except as part of the imposition of a sales tax generally on business transactions and businesses, a political subdivision may not impose a sales tax on advertising transactions or advertisers.
(c) A political subdivision may not impose a sales tax on advertising transactions or advertisers at a rate that exceeds the rate under a sales tax imposed generally on other business transactions or other businesses by the political subdivision.
Status: in_force · Read it on the official government site
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