§13–402.1.

    (a)    The governing body of a county that has adopted home rule powers under Article XI-F of the Maryland Constitution may impose a transfer tax on an instrument of writing:

        (1)    recorded with the clerk of the circuit court for the county; or

        (2)    filed with the Department.

    (b)    A transfer tax imposed under this section:

        (1)    may not exceed 0.5%; and

        (2)    does not apply to an instrument of writing exempt from the State transfer tax under § 13-207 of this title.