HARRY HUGHES, Governor

2875

(g) (1) The Retail 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 Retail 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 EXCEPT IN ST. MARY'S COUNTY, 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
within the time prescribed within this section.

(3) THE COMMISSIONERS OF ST. MARY'S COUNTY MAY
DETERMINE WHETHER A PERSON COLLECTING THE TAX IS ELIGIBLE TO
RECEIVE A COLLECTION FEE TO COVER THE PERSON'S EXPENSES IN THE
COLLECTION AND REMITTANCE OF THE TAX.

(k) (1) (i) The Board in order to protect the revenues to
be obtained under this section may require any person collecting
the tax to file with the Board 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 Board may fix to secure the payment of the tax due or which
may become due from the person collecting the tax.

(ii) If the Board determines that the person is
to file such a bond, the Board shall give notice to the person to
that effect specifying the amount of bond required.