§ 20-415. Revenue distribution -- Code counties and Calvert, Cecil, Garrett, and St. Mary's counties

   (a) In general. -- Except as otherwise provided in this part, a code county, Calvert County, Cecil County, Garrett County, or St. Mary's County shall distribute the hotel rental tax revenue as follows:

   (1) a reasonable sum for hotel rental tax administrative costs to the general fund of the county;

   (2) after the distribution in item (1) of this subsection, the revenue attributable to a hotel located in a municipality to the municipality; and

   (3) the remaining balance to the general fund of the county.

(b) Cecil County. -- Cecil County may not deduct more than 5% of the revenue for administrative costs under subsection (a)(1) of this section.

(c) Garrett County. -- Garrett County shall designate a part of the balance under subsection (a)(3) of this section for the promotion of the county.

(d) Western Maryland code counties. -- If a Western Maryland code county imposes a tax rate greater than 5%, the revenue attributable to the rate greater than 5% and attributable to a hotel located in a municipality shall be distributed to the general fund of the county.

HISTORY: An. Code 1957, art. 24, § 9-318(a), (b)(1), (2), (8); 2013, ch. 119, § 2.