§ 20-419. Revenue distribution -- Frederick County  


Latest version.



  •    (a) In general. -- Frederick 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; and

       (2) the remaining balance to the Tourism Council of Frederick County, Inc., with a portion of the balance designated by the county commissioners to be used for a visitor center.

    (b) Audit. -- The internal auditor of Frederick County shall conduct an audit of the financial records of the Tourism Council and report the findings to the county commissioners.


HISTORY: An. Code 1957, art. 24, § 9-318(b)(5); 2013, ch. 119, § 2.