(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 St. Mary’s County. (c) 'County' means St. Mary’s County. (d) 'Taxpayer' means a resident who pays real estate or income tax to the county.
Maryland Legal Code