(a) In this title: (1) the definitions in § 1–101 of this article apply without exception or variation; and (2) the following words have the meanings indicated. (b) 'Board' means the Board of License Commissioners for Anne Arundel County. (c) 'County' means Anne Arundel County. (d) 'Light wine' means wine that contains not more than 15.5% of alcohol by volume. (e) 'Taxpayer' means an individual who: (1) owns real property in the county in the individual’s own name, individually or jointly with others; and (2) pays real property taxes to the county.
Maryland Legal Code