Ben Porto & Son, LTC v. Montgomery Cnty.

Ben Porto & Son, Ltd., et al. v. Montgomery County, Maryland, No. 2183, September Term 2022. Opinion by Getty, Joseph M., J. HEADNOTES: STATUTORY CONSTRUCTION – DISTINCTION BETWEEN TAX AND REGULATORY FEE There is no set rule for determining when a legislative act constitutes a tax or a regulatory fee. An act with the primary purpose of raising revenue is a tax, even if it is labeled by the legislature as a fee and has incidental regulatory effects. STATUTORY CONSTRUCTION – TAXES – DISTINCTION BETWEEN EXCISE TAX AND PROPERTY TAX An excise tax is a tax imposed upon the performance of an act,…