§28–101.

    (a)    In this title:

        (1)    the definitions in § 1–101 of this article apply without exception or variation; and

        (2)    the following words have the meanings indicated.

    (b)    “Board” means the Board of License Commissioners for St. Mary’s County.

    (c)    “County” means St. Mary’s County.

    (d)    “Taxpayer” means a resident who pays real estate or income tax to the county.