3136

LAWS OF MARYLAND

Ch. 625

(2) THE REPORTS AND REMITTANCES SHALL BE MADE ON OR
BEFORE THE 10TH DAY OF EACH MONTH, COVERING THE SALES AND 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) (2) (I) 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) (II) THE REMAINING PORTION OF THE TOTAL PROCEEDS
SHALL BE CREDITED TO THE GENERAL FUNDS OF THE COUNTY.

(4)(III) 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.

(3) IN ALLEGANY COUNTY, THE BOARD SHALL RETAIN THE
REMAINDER OF THE TOTAL PROCEEDS, WHICH CAME FROM PAYMENTS MADE BY
A HOTEL, MOTEL, APARTMENT, COTTAGE, OR OTHER SIMILAR PLACE
LOCATED WITHIN THE CORPORATE LIMITS OF THE COUNTY AND SHALL
CREDIT THESE FUNDS TO A SPECIAL FUND TO BE USED TO PROMOTE
TOURISM IN THE COUNTY.

(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.