Authorizing the Board of County Commissioners of Cecil County to impose, by law, a development excise tax; requiring the Board to advertise and hold a public hearing before passing a local law imposing or altering the amount of the tax; limiting the tax to a maximum of $3,500 per residential unit; requiring that the tax be deposited in a special account to be used only for specified purposes; making the Act contingent on approval of the voters of Cecil County at a local referendum; etc.