(a) As provided by the Comptroller by regulation, each unit of State government that imposes fees of any kind shall maintain and make available to the Comptroller up-to-date data regarding:

(1) the services or functions for which fees are imposed and the associated levels of the fees; and

(2) a comparison of the actual revenues generated by the fees and the total costs of providing the service or performing the function for which the fees are imposed.

(b) The Comptroller shall prepare and submit to the Governor and, subject to § 2-1257 of the State Government Article, the General Assembly, on a biennial basis on or before December 1 of every other year, a report compiling the data made available to the Comptroller under subsection (a) of this section.

(c) (1) The Comptroller shall adopt regulations to implement this section.

(2) The regulations adopted by the Comptroller under paragraph (1) of this subsection shall specify:

(i) that the data required for the Maryland Port Administration of the Department of Transportation shall be the data included in the port tariff;

(ii) that the Maryland Aviation Administration and the Maryland Port Administration shall disclose aggregate information on fees and costs, provided that such disclosure does not include information that is proprietary in nature; and

(iii) that any other department, agency, or governmental unit which collects fees or user charges that may contain privileged or proprietary information may aggregate or standardize the information submitted as needed to preserve the sensitive nature of the information.