Local Government - Development Impact Fees, Surcharges, and Excise Taxes - Reporting

SB 814 requires specific Maryland counties (charter counties imposing development fees by law, code counties with such fees in public local laws, and commission counties authorized to impose them) to annually report to the Governor and General Assembly by July 1. The report must detail total fees collected from new construction, how funds are distributed to specific districts (legislative, councilmanic, or commissioner), and how funds were used for capital projects like transportation, schools, or other infrastructure. Counties must also make these reports publicly available on their websites or through other reasonable means. The bill focuses on transparency around how local governments collect and spend development impact fees, surcharges, and excise taxes.