3896

VETOES

AND THE AMOUNT OF TAX COLLECTED DURING THE PRECEDING CALENDAR
MONTH.

(E)  IF ANY PERSON FAILS OR REFUSES TO REMIT TO THE COUNTY
COUNCIL THE TAX REQUIRED TO BE COLLECTED AND PAID UNDER THIS
SECTION, WITHIN THE TIME AND IN THE AMOUNT SPECIFIED IN THIS
SECTION, THERE SHALL BE ADDED TO SUCH PERSON'S TAX, BY THE COUNTY
COUNCIL, INTEREST AT THE RATE OF 1 PERCENT 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 120 DAYS
FROM THE DATE IT IS DUE AND PAYABLE, THERE SHALL BE ADDED THERETO
BY THE COUNTY COUNCIL A PENALTY OF 10 PERCENT OF THE AMOUNT OF
THE TAX. THE COUNTY COUNCIL MAY PROCEED TO COLLECT DELINQUENT
AND UNPAID TAXES BY SUIT OR DISTRAINT, AND UNTIL SUCH TAXES ARE
COLLECTED, THEY SHALL BECOME A LIEN UPON THE REAL AND PERSONAL
PROPERTY OF THE PERSON, FIRM, OR CORPORATION FROM WHOM THEY ARE
DUE, AND SHALL BE COLLECTIBLE IN THE SAME MANNER AS REAL ESTATE
TAXES ASSESSED AGAINST ANY SUCH PROPERTY.

(F)  FROM THE TOTAL PROCEEDS COLLECTED FROM THE TAX BY THE
COUNTY COUNCIL FROM TIME TO TIME, FROM THE HOTELS, MOTELS, OR
OTHER SIMILAR PLACES, THE COUNTY COUNCIL SHALL DEDUCT A
REASONABLE SUM OR PERCENTAGE FOR THE ACTUAL COST THEREOF, NOT TO
EXCEED 5 PERCENT OF THE COLLECTIONS, AND CREDIT THIS DEDUCTION TO
THE GENERAL FUNDS OF THE COUNTY.

(G)  THE SALES TAX DIVISION OF THE COMPTROLLER'S OFFICE
SHALL SUPPLY TO THE COUNTY COUNCIL INFORMATION IN AID OF
VERIFICATION OF LIABILITY FOR THE TAX. THE SALES TAX DIVISION
MAY MAKE A REASONABLE CHARGE FOR THIS ASSISTANCE, WHICH SHALL BE
PAID BY THE COUNTY COUNCIL AND TREATED AS A PART OF THE
REASONABLE COSTS OF COLLECTING THE TAX.

(H) THE COUNTY COUNCIL MAY PROMULGATE AND FROM TIME TO TIME
CHANGE OR REPEAL RULES AND REGULATIONS NOT INCONSISTENT WITH THIS
SECTION AND DEEMED NECESSARY TO PROVIDE FOR AN ORDERLY,
SYSTEMATIC, AND THOROUGH COLLECTION AND DISTRIBUTION OF THE TAX
IMPOSED IN THIS SECTION. 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
COUNTY COUNCIL IN PROMULGATING OR CHANGING A RULE OR REGULATION.

(I) THE SURETY BOND OF THE DIRECTOR OF FINANCE OF THE
COUNTY MAY BE INCREASED BY THE COUNTY COUNCIL, 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 1 1/2
PERCENT OF THE GROSS TAX TO BE REMITTED BY THE PERSON TO THE
COUNTY COUNCIL, TO COVER HIS EXPENSE IN THE COLLECTION AND
REMITTANCE OF THE TAX. HOWEVER, NOTHING IN THIS SUBSECTION