Expedited Bill No. :-:---,22==--1=3=-_-=-_
Concerning: Taxation - Fuel Energy Tax
Revised: . 7-23-14
Draft No.
-L
Introduced:
July 9, 2013
Enacted:
July 29.2014
Executive:
August 5, 2014
Effective:
August 5. 2014
Sunset Date:
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_ _ __
Ch,
..,6L.
Laws of Mont Co.
2014
COUNTY COUNCIL
FOR MONTGOMERY COUNTY, MARYLAND
By: Council President at the request ofthe County Executive and Councilmember Leventhal
AN EXPEDITED ACT
to:
(1)
(2)
exempt energy
that
is generated from certain renewable energy sources from the fuel
energy
tax;
and
generally amend County law regarding the fuel energy
tax.
By amending
Montgomery County Code
Chaprer52, Taxation
Section 52-14
Boldface
Underlining
[Single boldface brackets]
Double
underlinina
[[Double boldface bracketsD
* * *
Heading or defined term.
Added to 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
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Sec.
1.
Section
52-14
is
amended as follows:
52-14.
(a)
Fuel-energy tax.
ill
A
tax
is levied and imposed on every person transmitting,
distributing, manufacturing, producing, or supplying electricity,
gas, steam, coal, fuel oil, or liquefied petroleum gas in the
County.
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ill
The County Council must set the rates for various forms
and energy by
~
of fuel
resolution adopted [according to the
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 conswnption, 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
equal
tax
on the equivalent energy content of each form of fuel or
energy for a particular category of use.
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ill
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
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bill.
ill
The
tax
does not
mmlY
to energy that is generated from
~
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
~
"Tier
1
renewable source" as defined in Section 7-701
(1)
of the Public Utilities Article of the Maryland Code or any
successor proVISlon.
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*
Sec. 2.
(a)
*
*
Expedited effective date; applicability.
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. 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.
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(b)
This Act applies to energy delivered before or after this Act takes effect.
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ExPEDITED BILL
No. 22-13
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Approved:
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Approved:
Date
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This is a correct copy ofCouncil action.
.
Linda M. Lauer, Clerk of
the
Council
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