(a)      A county or municipal corporation that avails itself of the provisions of this subtitle may impose a tax not exceeding 3.2 cents on each $100 of assessable real property subject to the property tax in that county or municipal corporation or 8 cents on each $100 of assessable personal property and operating real property described in § 8-109(c) of the Tax - Property Article, to be collected according to law.

      (b)      A tax imposed under subsection (a) of this section may be used only for the general protection and preservation of the public safety, peace, health and welfare of the State and the county or municipal corporation by providing the destitute and unemployed residents of the county or municipal corporation with:

            (1)      Assistance, food, shelter, supplies, necessities, and other relief, either alone or in conjunction and cooperation with the State or federal government; or

            (2)      Work and labor, either alone or as a part of a general State or federal government plan.