Md. Code, Alcoholic Beverages and Cannabis § 28-101
§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.