(a) The tax required under this section applies to property in Prince George’s County. (b) Each fiscal year, Prince George’s County shall impose on each $100 of assessed valuation of: (1) real property, a tax for recreation of at least 2 cents; and (2) personal property and operating real property described in § 8–109(c) of the Tax – Property Article, a tax for recreation of at least 5 cents. (c) Every 60 days the county shall pay to the Commission the tax collected under this section. (d) The Commission shall use the revenues from the tax imposed under this section to finance its adopted budget to regulate, operate, and maintain recreation functions, programs, facilities, and personnel in Prince George’s County as the Commission determines.
Maryland Legal Code