§ 20-424. Annual report -- Western Maryland code counties

   (a) In general. --

   (1) On or before October 1 of each year, a Western Maryland code county shall prepare a report on the hotel rental tax.

   (2) The report shall be published in a newspaper of general circulation in the county and posted on the county's Internet Web site.

   (3) The report shall include:

      (i) the amount of revenue the county collected from the hotel rental tax in the previous fiscal year;

      (ii) an itemized statement of the use of hotel rental tax revenue; and

      (iii) the name and salary of each position in the county unit that administers the hotel rental tax.

(b) Audits. -- A Western Maryland code county shall provide a copy of any audits that relate to the hotel rental tax to the county Senate and House Delegations to the General Assembly.

HISTORY: An. Code 1957, art. 24, § 9-319; 2013, ch. 119, § 2.