Maryland Code, Education § 23-505

(a) To be eligible for its State share of the minimum program, a county government shall levy an annual tax sufficient to provide an amount for library purposes equal to:

(b) The State share of the minimum program for current and capital expenses for each county is the difference between the county share calculated under subsection (a) of this section and the minimum program for current and capital expenses to be shared under § 23-503 of this subtitle.

(c) Not more than 20 percent of the county and State shares may be applied to capital expenses.

(d) The county appropriation for capital expenses may include funds from any source except the State.