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1539
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HARRY HUGHES, Governor
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herein provided otherwise, shall be subject to the laws in the
said subtitle "Retail Sales Tax Act," and to the rules,
regulations, penalties, directives, and procedures thereunder.
In addition, the Comptroller from time to time may adopt and
promulgate additional and reasonable rules and regulations for
the collection 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 subdivisions, 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 federal decennial
census. Before making any computation for the division 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 Comptroller 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 Comptroller and to the governing bodies of the other
political subdivisions. Any such withdrawal shall be effective
from and after the first day of the next succeeding fiscal year,
and in the absence of a mutual and unanimous agreement among all
the several political subdivisions, the tax imposed by them shall
be discontinued and repealed in all the political subdivisions.
Nothing in this subsection shall be construed or applied to
prevent or interfere with the collection of tax monies which were
lawfully due and payable while any such tax was effective, and
any such monies collected by the Comptroller after the tax has
been repealed and discontinued shall be accounted for and
distributed as in this subtitle required.
(h) If any such tax is imposed by the several political
subdivisions, any violation of any provision of this subtitle or
of a regulation promulgated thereunder, or a failure to pay any
tax so imposed, shall be subject to the same provisions
concerning penalties and interest and to the same criminal
penalties as are provided in the subtitle "Retail Sales Tax Act."
(i) Any such sales tax imposed by the political
subdivisions shall have the same application and exemptions as in
the subtitle "Retail Sales Tax Act."
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