4088

VETOES

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.

(2) IF AND 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 BOARD IN
ADOPTING A RULE OR REGULATION.

(I) (1) THE SURETY BOND OF THE TREASURER OF THE COUNTY MAY
BE INCREASED BY THE BOARD, IN RELATION TO THE MONEYS COLLECTED
AND DISTRIBUTED UNDER THIS SECTION.

(2) 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) (1) THE PERSON COLLECTING THE TAX MAY APPLY AND CREDIT
AGAINST THE AMOUNT OF TAX PAYABLE BY THE PERSON AN AMOUNT EQUAL
TO 1 1/2 PERCENT OF THE GROSS TAX TO BE REMITTED BY THE PERSON TO
THE BOARD, TO COVER THE PERSON'S EXPENSE IN THE COLLECTION AND
REMITTANCE OF THE TAX.

(2) HOWEVER, THIS SUBSECTION DOES NOT APPLY TO ANY
PERSON WHO FAILS OR REFUSES TO FILE HIS RETURN WITH THE BOARD