Expedited Bill No.
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Concerning: Taxation - Fuel Energy Tax
Revised: 7-23-14
Draft No.
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Introduced:
July 9,2013
Enacted:
July 29, 2014
Ex~uwe:
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EffedNe: __
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Sunset Date: _N:....:.;o=n=e_ _ _ _ __
Ch. ___,
Laws
of Mont Co. _ __
COUNTY COUNCIL
FOR MONTGOMERY COUNTY, MARYLAND
By: Council President
at
the request ofthe County Executive and Councilmember Leventhal
AN EXPEDITED ACT
to:
(1)
exempt energy that is generated from certain renewable energy sources from the fuel
energy
tax;
and
(2)
generally amend County law regarding the fuel energy
tax,
By amending
Montgomery County Code
Chapter 52, Taxation
Section 52-14
Boldface
Underlining
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* * *
Heading or defined term.
Addedto existing law by original bill.
Deletedfrom existing law by original bill.
Added by amendment.
Deletedfrom existing law or the bill by amendment.
Existing law unaffected by bill
The County Council for Montgomery County, Maryland approves the following Act.'
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ExPEDITED BILL
No. 22-13
1
Sec.
1.
Section
52-14
is amended as follows:
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52-14.
(a)
Foel-energy
tax.
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A tax is levied and imposed on every person transmitting,
distributing, manufacturing, producing, or supplying electricity,
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gas,
steam, coal, fuel oil, or liquefied petroleum gas in the
County.
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The County Council must set the rates for various forms of fuel
and energy by
!
resolution adopted [according to the
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requirements of] under Section S2-17(c). The Council may, from
time to time, revise, amend, increase, or decrease the rates,
including [establishing] setting different rates for fuel or energy
delivered for different categories of
final
consumption, such as
residential or agricultural use.
[The rates] Each rate must be
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based on a weight or other unit of measure regularly used [by
such persons] in the conduct of [their] business. The rate for each
form of fuel or energy should impose an equal or substantially
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equal
tax on the equivalent energy content of each form of fuel or
energy for a particular category ofuse.
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The tax does not apply to· the transmission or distribution of
electricity, gas, steam, coal, fuel oil, or liquefied petroleum gas in
interstate commerce through the County
if
the tax would exceed
the taxing power of the County under the United States
Constitution. The tax does not apply to fuel or energy converted
to
another form of energy that will
be
subject to a tax under
this
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Section. The tax must not be imposed at more than one point in
. the transmission, distribution, manufacture, production, or supply
system. The rates of tax apply
to
the quantities measured at the
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ExPEDITED
BILL No. 22-13
28
point of delivery for
final
consumption in the County. For an
electric company (as defined in state law), the rates of
tax
apply
to the net consumption that is used to calculate each consumer
bill.
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ill
The
tax
does not
mmlY
to energy that is genemted from
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renewable source in the County and [[delivered to or used
Qy
an
end user in the County]] either used on the site where it is
generated or subject to a net energy metering agreement (as
defined in state law) with a public utility. Renewable source
means
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"Tier
1
renewable source" as defined in Section 7-701
Q)
of the Public Utilities Article of the Maryland Code or any
successor proVISIon.
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Sec. 2.
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Expedited effective date; applicability.
(a)· The Council declares that this legislation is necessary for the immediate
protection ofthe public interest. This Act takes effect on the date when
it becomes law.
(b)
This Act applies to energy delivered before or after this Act takes effect.
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ExPEDfTED BILL
No. 22-13
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Approved:
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Approved:
Isiah
Leggett, County Executive
Date
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This is a correct copy ofCouncil action.
Linda M. Lauer, Clerk ofthe Council
Date
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