Unannotated Code of Maryland (Last Updated: May 16, 2014) |
LOCAL GOVERNMENT |
DIVISION IV. LOCAL FINANCE |
TITLE 20. TAXES AND DEVELOPMENT IMPACT FEES |
SUBTITLE 4. HOTEL RENTAL TAXES |
PART I. COUNTY HOTEL RENTAL TAXES |
§ 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.