(a) In this section, “local tax” means a tax imposed by a county or municipal corporation.
(b) This title may not be construed to prohibit the application of or collection of a local tax on the extraction of natural resources.
Md. Code Ann., Tax-Prop. § 6.5-301
Official source: Maryland General Assembly. Reproduced from public-domain Maryland statutes; confirm against the official source for the current text. Not legal advice.