(a)      The County Commissioners of Calvert County, by ordinance, may fix and impose a building excise tax on any building construction within Calvert County.

      (b)      The County Commissioners shall specify in the ordinance the types of building construction subject to the building excise tax.

      (c)      The County Commissioners may impose different rates of the building excise tax on different types of building construction subject to the building excise tax.

      (d)      (1)      The revenues from the building excise tax shall be deposited in the county's general fund.

            (2)      The revenues from the building excise tax may be used for any lawful purpose within the county.