(a) This section applies only to a county that: (1) is a charter county that imposes, by law, development fees, surcharges, or excise taxes; (2) is a code county with public local laws that require the payment of development impact fees, surcharges, or excise taxes; or (3) is a commission county that: (i) has been authorized to enact development impact fees, surcharges, or excise taxes; and (ii) has enacted, by local law, development impact fees, surcharges, or excise taxes. (b) On or before July 1 each year, each county shall report to the Department of Planning the following information relating to the collection and expenditure of development impact fees, surcharges, or excise taxes for the prior calendar year: (1) the total amount of development impact fees, surcharges, or excise taxes paid by new construction or development projects; (2) the portion of the development impact fees, surcharges, or excise taxes paid to the county; (3) the address and location of the development within the county where the impact fees, surcharges, or excise taxes were derived; and (4) except as provided by subsection (c) of this section, the portion of development impact fees, surcharges, or excise taxes used to fund capital improvement projects that are related to transportation improvements or maintenance, school construction or maintenance, or any other capital improvement project that received funding from development impact fees, surcharges, or excise taxes. (c) If the funding under subsection (b)(4) of this section is collected under Subtitle 8 of this title, the report may exclude the information otherwise required under subsection (b)(4) of this section. (d) (1) Subject to paragraph (2) of this subsection, a county shall make the report publicly available on the county's website. (2) A county that does not maintain a website shall make the report publicly available by other reasonable means. (3) A county may submit the report as part of another report required under this article. (e) (1) On or before July 1, 2026, each county shall submit a report to the Department of Planning that identifies any local law that authorizes the collection and expenditure of development impact fees, surcharges, or excise taxes. (2) After July 1, 2026, each county shall submit a report to the Department of Planning each time the county enacts or amends a local law that authorizes the collection and expenditure of development impact fees, surcharges, or excise taxes.
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