Division IIIOther Taxes Subtitle 16 Recordation Tax §§ 16-1 – 16-2 Subtitle 17 Transfer Tax §§ 17-1 – 17-16 Subtitle 17.1 Recordation and Transfer Taxes – Yield Excise Tax §§ 17.1-1 – 17.1-7 Subtitle 18 Local Income Tax §§ 18-1 – 18-3 Subtitle 19 Admissions and Amusement Tax §§ 19-1 – 19-5 Subtitle 20 Beverage Container Tax §§ 20-1 – 20-13 Subtitle 21 Hotel Room Tax §§ 21-1 – 21-10 Subtitle 22 Parking Tax §§ 22-1 – 22-12 Subtitle 23 Pole License Fee §§ 23-1 – 23-7 Subtitle 24 Passenger-for-Hire Services §§ 24-1 – 24-13 Subtitle 25 Public Utilities Taxes §§ 25-1 – 25-23 Subtitle 26 911 Telephone Fee §§ 26-1 – 26-2 Subtitle 27 Tobacco Tax §§ 27-1 – 27-13 Subtitle 28 Sales or Use Tax on Controlled Dangerous Substances §§ 28-1 – 28-19 Subtitle 29 Outdoor Advertising §§ 29-1 – 29-14 Subtitle 30 Property Assessed Clean Energy (PACE) Loan Program §§ 30-1 – 30-8 Subtitle 31 Dockless Vehicles §§ 31-1 – 31-5 Subtitle 32 Checkout Bag Surcharge §§ 32-1 – 32-11