Maryland Code § LG-5-205

Section LG-5-205
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(a) (1) A municipality may provide for the control and management of
its finances.
(2) The municipality may:
(i) designate the banks or trust companies of the State in
which the municipality shall deposit all money belonging to the municipality; and
(ii) provide for the appointment of an auditor or accountant to
audit the books and accounts of municipal officers collecting, handling, or disbursing
money belonging to the municipality.
(b) (1) A municipality may spend money for any public purpose and to
affect the safety, health, and general welfare of the municipality and its occupants.
(2) Except as provided in paragraph (4) of this subsection, a
municipality may not spend money under paragraph (1) of this subsection if the
money was not appropriated at the time of the annual levy.
(3) Except as provided in paragraph (4) of this subsection, a
municipality may spend money only for the purpose for which the money was
appropriated.

(4) A municipality may spend money for a purpose different from the
purpose for which the money was appropriated or spend money not appropriated at
the time of the annual levy if approved by a two-thirds vote of all the individuals
elected to the legislative body.
(c) A municipality may provide for:
(1) the purchase of materials, supplies, and equipment through the
Department of General Services;
(2) municipal advertising;
(3) printing and publishing statements of its receipts and
expenditures; and
(4) codifying and publishing laws, ordinances, resolutions, and
regulations.
(d) (1) Except as otherwise provided under this article, the Tax -
General Article, and the Tax - Property Article, a municipality may establish and
collect reasonable fees and charges:
(i) for franchises, licenses, or permits granted by the
municipality; or
(ii) associated with the exercise of a governmental or
proprietary function exercised by a municipality.
(2) A municipality may provide that any valid charge, tax, or
assessment made against real property in the municipality is a lien on the property
to be collected in the same manner as municipal taxes.
(e) A municipality may enter into an agreement with other municipalities
for purposes including:
(1) the joint administration of the municipalities;
(2) the cooperative procurement of goods and services, including
construction services;
(3) the provision of municipal services; and
(4) the joint funding and management of any project that is centrally
located to the municipalities.

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