2886                                        LAWS OF MARYLAND                                    Ch. 554

THE AMOUNT OF TAX COLLECTED DURING THE PRECEDING CALENDAR MONTH.

(E) (1) IF A PERSON FAILS OR REFUSES TO REMIT TO THE BOARD
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 THE TAX BY THE BOARD INTEREST AT THE RATE
OF 1/2 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.

(2)  IF THE TAX REMAINS DELINQUENT AND UNPAID FOR A
PERIOD OF 1 MONTH FROM THE DATE IT IS DUE AND PAYABLE, THERE
SHALL BE ADDED TO THE TAX BY THE BOARD A PENALTY OF 10 PERCENT OF
THE AMOUNT OF THE TAX.

(3)  THE BOARD MAY PROCEED TO COLLECT DELINQUENT AND
UNPAID TAXES BY SUIT OR DISTRAINT.

(F)  (1) FROM THE TOTAL PROCEEDS COLLECTED FROM THE TAX BY
THE BOARD, FROM TIME TO TIME, FROM THE HOTELS, MOTELS,
APARTMENTS, COTTAGES, OR OTHER SIMILAR PLACES, 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.

(2)  THAT PORTION OF THE REMAINDER OF THE TOTAL
PROCEEDS WHICH CAME FROM PAYMENTS MADE BY A HOTEL, MOTEL,
APARTMENT, COTTAGE, OR OTHER SIMILAR PLACE LOCATED IN WHOLE OR IN
PART WITHIN THE CORPORATE LIMITS OF A MUNICIPAL CORPORATION IN
THE COUNTY SHALL BE PAID OVER WITHOUT QUALIFICATION OR CONDITION
TO THE MAYOR AND CITY COUNCIL, BY WHATEVER NAME KNOWN, OF THE
MUNICIPAL CORPORATION.

(3)  THE REMAINING PORTION OF THE TOTAL PROCEEDS SHALL
BE CREDITED TO THE GENERAL FUNDS OF THE COUNTY. THE COUNTY SHALL
DESIGNATE A PORTION OF THE PROCEEDS FROM THE TAX FOR THE
PROMOTION OF THE COUNTY.

(4)  DISTRIBUTION OF THESE SEVERAL PAYMENTS SHALL BE
MADE PERIODICALLY BY THE BOARD, NOT LESS THAN 15 DAYS NOR MORE
THAN 30 DAYS FOLLOWING THE LAST DAY OF EACH MONTH DURING THE
YEAR.

(G)  (1) THE SALES TAX DIVISION OF THE COMPTROLLER'S OFFICE
SHALL SUPPLY TO THE BOARD INFORMATION IN AID OF VERIFICATION OF
LIABILITY FOR THE TAX.

(2) THE SALES TAX DIVISION MAY MAKE A REASONABLE
CHARGE FOR THIS ASSISTANCE, WHICH SHALL BE PAID BY THE BOARD AND
TREATED AS A PART OF THE REASONABLE COSTS OF COLLECTING THE TAX.

(H) (1) THE BOARD MAY ADOPT 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.