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 |
§ 20-421. Revenue distribution -- Washington County
Latest version.
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(a) In general. -- Washington County shall distribute the hotel rental tax revenue as follows:
(1) 50% to the general fund of the county to be used to fund the Hagerstown/Washington County Convention and Visitors Bureau; and
(2) the remaining balance to a special fund to be used only to:
(i) cover costs for wages, postage, supplies, and legal fees incurred in administering the hotel rental tax;
(ii) develop tourism attractions;
(iii) enhance economic development; and
(iv) support cultural and recreational projects in Washington County.
(b) Municipalities. -- A municipality in Washington County may apply to the County Commissioners of Washington County for funding from the special fund established under subsection (a)(2) of this section for an eligible project within the municipality.
(c) Public hearing. -- Each year before adoption of its annual budget, the Hagerstown/Washington County Convention and Visitors Bureau shall hold a public hearing on the proposed annual budget.
(d) Reporting requirements. -- On or before September 1 of each year:
(1) the County Commissioners of Washington County shall report to the Washington County Senate and House Delegations to the General Assembly on the hotel rental tax revenue collected and the use of the hotel rental tax revenue for the previous fiscal year; and
(2) the Hagerstown/Washington County Convention and Visitors Bureau shall report to the Washington County Senate and House Delegations to the General Assembly on the Bureau's use of the hotel rental tax revenue for the previous fiscal year.