WILLIAM DONALD SCHAEFER, Governor Ch. 317

(a)  Except for Talbot County, an authorized county shall
distribute the hotel rental tax revenue as follows:

(1)  from the total revenue, a reasonable sum for
hotel rental tax administrative costs to the general fund of the
county; and

(2)  in Allegany, Garrett, Kent, St. Mary's, and
Worcester Counties, after the distribution in item (1) of this
subsection, the revenue attributable to a hotel located in a
municipal corporation to the municipal corporation; and

(3)  the remaining balance to the general fund of the
county.

(b)  (1) Garrett County shall designate a part of the
balance under subsection (a)(3) of this section for the promotion
of the county.

(2) Wicomico County:

(i) may not deduct more than 5% of the revenue
for administrative costs under subsection (a)(1) of this section;
and

(ii) shall deposit all remaining revenues,
after the distribution under subsection (a)(1) of this section in
the general funds of Wicomico County to underwrite the Wicomico
County Convention and Visitors Bureau.

(c)  An authorized county shall make the distributions
required under this section between the 15th day and the 30th day
of each calendar month.

9-321.

(a)  If a hotel fails to pay the hotel rental tax as
required by this subtitle, the hotel shall pay interest on the
unpaid tax from the date on which the hotel is required to pay
the tax to the date that the tax is paid.

(b)  The interest rate for each month or fraction of a month
is:

(1)  for Talbot County and Wicomico County, 1%; and

(2)  for any other authorized county, 0.5%.

9-322.

(a) If a hotel fails to pay the hotel rental tax to an
authorized county, except Talbot County or Wicomico County,
within 1 month after the payment is due under § 9-311 of this

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