Of the 40 new taxes, fees and tolls the O'Malley-Brown administration has enacted, the most egregious is the so-called rain tax. It is a national embarrassment and a case study in ill-conceived public policy. Officially known as the "Stormwater Management Watershed Protection and Restoration Program," it requires 10 Maryland counties to adopt and implement local ordinances to reduce runoff into the Chesapeake Bay. In government jargon, this legislation establishes an annual stormwater remediation fee and a local watershed protection and restoration fund. Stated another way, the law penalizes businesses and consumers for having a roof, driveway or a parking lot and takes their money and gives it to local government.