(a) A county or municipality that exercises the authority granted under this subtitle may impose a tax on property that is subject to the county’s or municipality’s property tax.
(b) A tax imposed under this section may not exceed:
(1) 3.2 cents on each $100 of assessment of real property; or
(2) 8 cents on each $100 of assessment of personal property and operating real property described in § 8-109(c) of the Tax - Property Article.