472                                   LAWS OF MARYLAND                         [CH. 315

certified by the State Comptroller to the respective political sub-
divisions and which is computed as in this subsection provided. From
time to time, on a one-year basis, the Comptroller shall compute a
rate of such local sales and use tax calculated to yield, in the aggre-
gate in all such political subdivisions, revenues equal to one-third of
the gross retail sales and use tax revenue estimated to be collected
in those several political subdivisions in the aggregate, under the
subtitles SUBTITLE in this Article "Retail Sales Tax Act" and
"Maryland Use Tax."

(c)    If the governing bodies of any such political subdivisions, by
mutual and unanimous agreement, impose a retail sales and use tax,
it shall be at the rate certified to them from, time to time by the Comp-
troller. In the same event, this rate, also by mutual and unanimous
agreement, may be changed from year to year, in conformity with the
provisions of this subtitle and with the annual certifications received
from the State Comptroller.

(d)    The State Comptroller, acting through the Retail Sales Tax
Division, shall administer the provisions of any such local sales and
use tax which may be levied by the governing bodies of the several
political subdivisions and shall collect and distribute the proceeds
thereof.

(e)    The collection of this additional sales and use tax, if imposed
by the several political subdivisions, except as specifically herein pro-
vided otherwise, shall be subject to the laws in the said subtitles SUB-
TITLE "Retail Sales Tax Act," and "Maryland Use Tax," and to the
rules, regulations, penalties, directives, and procedures thereunder. In
addition, the Comptroller from time to time may adopt and promul-
gate additional and reasonable rules and regulations for the collec-
tion of the tax, if imposed, and for the proper administration of the
provisions of this subtitle.

(f)    The monies collected by the Comptroller from the additional
tax_: if imposed, in the aggregate among all the several political sub-
divisions, shall be paid over to the governing bodies of the several
political subdivisions in a ratio equal to that of the population of
each political subdivision to the combined populations of all the
several political subdivisions, all according to the most recent Fed-
eral decennial census. Before making any computation for the divi-
sion of these revenues among the several political subdivisions, the
Comptroller first shall deduct and by approved budget amendment
may pay out the costs of administering the provisions of this subtitle
and of collecting the taxes imposed pursuant to this subtitle, which
are reasonably computed to be in excess of the applicable, normal,
and regular administrative costs of conducting the office of the Comp-
troller and of the Retail Sales Tax Division. All monies paid over to
the several political subdivisions pursuant to the provisions of this
subtitle shall be credited to the general funds of each, respectively, and
may be expended for the general purposes thereof.

(g)    Any one of the several political subdivisions if they have
imposed such a tax, by ordinance or resolution enacted pursuant to
its ordinary and regular legislative procedures may withdraw from
such a mutual and unanimous agreement, after first giving at least
120 days notice of the contemplated withdrawal to the State Comp-
troller and to the governing bodies of the other political subdivisions.