Authorizing the County Council of Wicomico County to fix and impose, by ordinance, a building excise tax on all types of new residential building construction; requiring the County Council to specify the types of new residential building construction subject to the tax, the criteria and formulas used to assess the tax, and the tax rates; limiting the excise tax to $1.00 per square foot of building construction; limiting the use of the tax revenue to school construction purposes; etc.