Marvin Mandel, Governor                            319

section, within the time and in the amount specified in this section,
there shall be added to the tax by the Board of County Commis-
sioners interest at the rate of one-half of one per centum (½%) per
month on the amount of the tax for each month or portion thereof
from the date upon which the tax is due, as provided in this section;
and if the tax remains delinquent and unpaid for a period of one
month from the date it is due and payable, there shall be added
thereto by the Board of County Commissioners a penalty of ten
per centum (10%) of the amount of the tax. The Board of County
Commissioners may proceed to collect delinquent and unpaid taxes
by suit or distraint.

(f)  From the total proceeds collected from the tax by the Board
of County Commissioners from time to time, from the hotels, motels,
apartments, cottages or other similar places, and from the venders
of food and beverage, the Board shall deduct a reasonable sum or
percentage for the cost of imposing and collecting the tax and credit
this deduction to the general funds of the county. That portion of
the remainder of the total proceeds which came from payments, made
by a hotel, motel, apartment, cottage or other similar place or from
a vendor of food and beverage from premises located in whole or
in part within the corporate limits of a municipal corporation in A
RESORT AREA IN the county shall be paid over without qualifica-
tion or condition to the mayor and city council, by whatever name
known, of the municipal corporation. The remaining portion of the
total proceeds shall be credited to the general funds of the county.
Distribution of these several payments shall be made periodically by
the Board of County Commissioners, within 45 days following the
last days of March, June, August, and December.

(g)  The Sales Tax Division of the Comptrollers Office shall supply
to the Board of County Commissioners information in aid of verifica-
tion of liability for the tax. The Sales Tax Division may make a rea-
sonable charge for this assistance, which shall be paid by the Board
of County Commissioners and treated as a part of the reasonable
costs of collecting the tax.

(h) The Board of County Commissioners may promulgate and
from time to time change or repeal rules and regulations not incon-
sistent with this section and deemed necessary to provide for an
orderly, systematic, and thorough collection and distribution of the
tax imposed in this section. If and as applicable, the laws and the
rules and regulations in effect as to the Retail Sales Tax and the
State Use Tax in Maryland shall be adopted and followed by the
Board of County Commissioners in promulgating or changing a rule
or regulation.

(i) The surety bond of the Treasurer of the county may be in-
creased by the Board of County Commissioners, in relation to the
moneys collected and distributed under this section. The premium
for any increase in the surety bond shall be deemed part of the cost
of imposing and collecting the tax imposed in this section.

(j) The person collecting the tax may apply and credit against the
amount of tax payable by him an amount equal to one and one-half
per centum (1½%) of the gross tax to be remitted by him to the
Board of County Commissioners, to cover his expense in the collec-
tion and remittance of the tax. However, nothing in this subsection
applies to any person who fails or refuses to file his return with the