Bill No.
9-17
Concerning: Fuel-Energy
Tax
Exemptions - Amendments
Revised: May 10. 2017
Draft No.
L
Introduced:
April 4. 2017
Expires:
October 4,2018
Enacted:
May 16. 2017
Executive: _ _ _ _ _ _ _ __
Effective: _ _ _ _ _ _ _ _ __
Sunset Date:
-'N~o~n~e'__
_ _ _ __
Ch. _ _• Laws of Mont. Co. _ __
COUNTY COUNCIL
FOR MONTGOMERY COUNTY, MARYLAND
Lead Sponsor: Councilmember Leventhal
Co-sponsors: Council President Berliner, Councilmembers EIrich, Hucker, Katz, Rice, Council Vice
President Riemer, and Councilmember Navarro
AN
ACT
to:
(1)
(2)
exempt the energy generated by a renewable source
in
the County by a community
solar energy generating system through a virtual net energy metering agreement from
the County fuel-energy
tax;
and
generally amend the exemptions from the County fuel-energy
tax.
By amending
Montgomery County Code
Chapter 52, Taxation
Section 52-14
Boldface
Underlining
[Single boldface brackets]
.DQ.uble underlining
[[Double boldface brackets]]
* * *
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 unqffected by bill.
The County Council for Montgomery County, Maryland approves the following Act:
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BILL
No. 9-17
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Sec. 1.
Section 52-14 is amended as follows:
52-14. Fuel-energy tax.
(a)
(1)
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.
*
(4)
*
*
IS
The tax does not apply to energy that
renewable source located:
(A)
generated from a
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in the County and either used on the site where it is
generated or subject to a net energy metering agreement (as
defmed in state law) with a public
utility~
or
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ill)
in the
~
electric service territory in Maryland as the
subscriber using the energy and subject to
£!
virtual net
energy metering agreement (as defmed in state law) with
£!
public utility.
Renewable source means a "Tier 1 renewable source" as defined
in Section 7-701(1) of the Public Utilities Article of the Maryland
Code or any successor provision.
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*
Sec. 2.
Effective date.
*
*
This Act takes effect on July
1 ,
2018.
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BILL No. 9-17
Approved:
Roge
Approved:
Isiah Leggett, County Executive
Date
This is a correct copy ofCouncil action.
Linda M. Lauer, Clerk ofthe Council
Date
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