Section 16-404 - Authority to impose property tax(a) A county or municipality that exercises the authority granted under this subtitle may impose a tax on property that is subject to the county's or municipality's property tax.(b) A tax imposed under this section may not exceed:(1) 3.2 cents on each $100 of assessment of real property; or(2) 8 cents on each $100 of assessment of personal property and operating real property described in § 8-109(c) of the Tax - Property Article.Revised and recodified by 2013 Md. Laws, Ch. 119,Sec. 2, eff. 10/1/2013.