(a) This section applies to all counties, except: (1) Anne Arundel County; (2) Baltimore City; (3) Baltimore County; (4) Cecil County; (5) Howard County; (6) Prince George’s County; (7) Queen Anne’s County; and (8) Worcester County. (b) The provisions of §§ 9–105 and 9–106 of this article apply to an act, an ordinance, or a resolution adopted by a commission county under this section. (c) A county may provide for the prompt collection of taxes by authorizing discounts or imposing penalties.
Maryland Legal Code