(a) This section applies to all counties, except:
(1) Anne Arundel County;
(2) Baltimore City;
(3) Baltimore County;
(4) Cecil County;
(5) Howard County;
(6) Prince George’s County;
(7) Queen Anne’s County; and
(8) Worcester County.
(b) The provisions of §§ 9–105 and 9–106 of this article apply to an act, an ordinance, or a resolution adopted by a commission county under this section.
(c) A county may provide for the prompt collection of taxes by authorizing discounts or imposing penalties.
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