HARRY HUGHES, Governor

3093

DEPOSITED IN THE GENERAL FUNDS OF WICOMICO COUNTY TO UNDERWRITE
THE OPERATING EXPENSES OF THE WICOMICO COUNTY CONVENTION AND
VISITORS BUREAU.

(2) FOR THE PURPOSE OF ADVISING THE WICOMICO COUNTY
CONVENTION AND VISITORS BUREAU, THE COUNTY COUNCIL OF WICOMICO
COUNTY SHALL APPOINT AN ADVISORY COMMISSION, THE MEMBERSHIP OF
WHICH SHALL NOT EXCEED 12 MEMBERS. AT LEAST 3 OF THE MEMBERS OF

SUCH COMMISSION SHALL BE MEMBERS OF THE WICOMICO COUNTY

MOTEL HOTEL ASSOCIATION. MEMBERS OF SUCH COMMISSION SHALL BE

APPOINTED FOR A TERM OF 3 YEARS, AND INITIALLY, ONE-THIRD OF THE
MEMBERS SHALL BE APPOINTED TO SERVE 1 YEAR; ONE-THIRD OF THE
MEMBERS SHALL BE APPOINTED TO SERVE 2 YEARS; THE BALANCE OF THE
MEMBERS SHALL BE APPOINTED TO SERVE FOR 3 YEARS. EACH COMMISSION
MEMBER APPOINTED OR REAPPOINTED THEREAFTER SHALL SERVE FOR A TERM
OF 3 YEARS. THE PRIMARY FUNCTION OF THE COMMISSION SHALL BE
ADVISORY TO THE COUNTY IN THE PROMOTION OF CONVENTIONS AND
TOURISM IN WICOMICO COUNTY.

(C)  EVERY PERSON RECEIVING ANY PAYMENT FOR ROOM OR BUILDING
RENTAL ON WHICH A TAX IS LEVIED UNDER THIS SECTION, SHALL COLLECT
THE AMOUNT OF TAX IMPOSED FROM THE TRANSIENT OR PERSON ON WHOM IT
IS LEVIED OR FROM THE PERSON PAYING FOR THE ROOM OR BUILDING
RENTAL AT THE TIME PAYMENT IS MADE. THE TAXES REQUIRED TO BE
COLLECTED HEREUNDER SHALL BE DEEMED HELD IN TRUST BY THE PERSON
REQUIRED TO COLLECT THEM UNTIL REMITTED AS HEREINAFTER REQUIRED.

(D)  THE PERSON COLLECTING THE TAX SHALL MAKE OUT A REPORT
UPON FORMS SETTING FORTH INFORMATION THE COUNTY COUNCIL
PRESCRIBES AND REQUIRES, SHOWING THE AMOUNT OF ROOM OR BUILDING
RENTAL CHARGES THAT HAVE BEEN COLLECTED, AND THE TAX REQUIRED TO
BE COLLECTED; AND THE PERSON COLLECTING THE TAX SHALL SIGN AND
DELIVER THE REPORT TO THE COUNTY COUNCIL, WITH A REMITTANCE OF
THE TAX REQUIRED HEREUNDER. THE REPORTS AND REMITTANCES SHALL BE
MADE ON OR BEFORE THE 20TH DAY OF EACH MONTH, COVERING THE SALES
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.