Section 12-610 - Business improvement district tax(a) Within 10 days after the authorization of the district by the governing body of the county or a municipal corporation in the county, the district corporation shall provide the governing body of the county or a municipal corporation in the county with a preliminary business improvement district tax roll.(b)(1) The governing body of the county or a municipal corporation in the county shall impose a business improvement district tax to provide funds for the operation of the district.(2) The governing body of the county or a municipal corporation in the county shall impose on members of the district who are owners of nonexempt property the district tax at a rate specified by the board and approved by the governing body.(3) The tax imposed under this subsection may not count against a county or municipal corporation tax cap.(c) The district tax shall be collected in the same manner as real property taxes are collected and distributed each quarter to the district.(d) A district shall reimburse the governing body of the county or a municipal corporation in the county for the costs incurred in collecting the district tax.Amended by 2022 Md. Laws, Ch. 283, Sec. 1, eff. 7/1/2022.Added by 2017 Md. Laws, Ch. 444, Sec. 1, eff. 10/1/2017.