Maryland Appendix A — Fees is a set of fees issued by the state of Maryland, which are applicable to certain businesses or activities. These fees are used to help support the state's regulatory and taxation efforts. The types of fees include: Business License Fees, Motor Vehicle Fees, Real Estate Property Tax Credits, Excise and Use Taxes, and Local Fees. Business License Fees are the most common, and they must be paid by businesses to operate legally in the state. Motor Vehicle Fees are applicable to all vehicles registered in the state and are used to help fund road maintenance and construction. Real Estate Property Tax Credits are available to certain property owners to help them offset the cost of property taxes. Excise and Use Taxes are taxes imposed on certain goods or services used in the state, and Local Fees are applicable to certain activities within a local jurisdiction.