Imposing a 2% tax on the gross receipts from the short-term lease or rental of heavy equipment property by a person whose principal business is the short-term lease or rental of heavy equipment property at retail; requiring a person who owns a business with gross receipts subject to the tax to submit a report to the Department of Assessments and Taxation and a list to the county or municipal corporation where the business is located; providing that specified heavy equipment property is not subject to personal property tax; etc.