3094

LAWS OF MARYLAND

Ch. 608

(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
APPLIES TO ANY PERSON WHO FAILS OR REFUSES TO FILE HIS RETURN
WITH THE COUNTY COUNCIL WITHIN THE TIME PRESCRIBED WITHIN THIS
SECTION.

(K) (1) THE COUNTY COUNCIL IN ORDER TO PROTECT THE REVENUES
TO BE OBTAINED UNDER THIS SECTION MAY REQUIRE ANY PERSON
COLLECTING THE TAX WHO HAS PREVIOUSLY BEEN IN DEFAULT, TO FILE
WITH THE COUNCIL A SURETY BOND ISSUED BY A SURETY COMPANY
AUTHORIZED TO DO BUSINESS IN THIS STATE AND APPROVED BY THE STATE
INSURANCE COMMISSIONER AS TO SOLVENCY AND RESPONSIBILITY IN SUCH
AMOUNT OR AMOUNTS FROM TIME TO TIME AS THE COUNTY COUNCIL MAY FIX
TO SECURE THE PAYMENT OF THE TAX DUE OR WHICH MAY BECOME DUE FROM
THE PERSON COLLECTING THE TAX. IF THE COUNCIL DETERMINES THAT
THE PERSON IS TO FILE SUCH A BOND, THE COUNCIL SHALL CAUSE NOTICE
TO BE GIVEN TO THE PERSON TO THAT EFFECT SPECIFYING THE AMOUNT OF
BOND REQUIRED. THE PERSON COLLECTING THE TAX SHALL FILE THE BOND
WITHIN 5 DAYS AFTER RECEIVING THE NOTICE UNLESS WITHIN THAT
PERIOD HE REQUESTS IN WRITING A HEARING BEFORE THE COUNCIL AT
WHICH HEARING THE NECESSITY, PROPRIETY, AND AMOUNT OF THE BOND
SHALL BE DETERMINED BY THE COUNTY COUNCIL. THIS DETERMINATION IS
FINAL AND SHALL BE COMPLIED WITH WITHIN 15 DAYS AFTER THE PERSON
COLLECTING THE TAX RECEIVES NOTICE THEREOF.