WILLIAM DONALD SCHAEFER, Governor Ch. 317

(3)  The remaining portion of the total proceeds shall
be credited to the general funds of the county. In Garrett
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 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) Except in CHARLES OR 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 CHARLES OR 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.

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