WILLIAM DONALD SCHAEFER, Governor Ch. 381

(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.

(G) (1) THE BOARD MAY ADOPT 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 REGULATION.

(H) (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.

(I) THE BOARD 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.

(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.

(III)  THE PERSON COLLECTING THE TAX SHALL FILE
THE BOND WITHIN 5 DAYS AFTER RECEIVING THE NOTICE UNLESS WITHIN
THAT PERIOD THE PERSON REQUESTS IN WRITING A HEARING BEFORE THE
BOARD, AT WHICH HEARING THE NECESSITY, PROPRIETY, AND AMOUNT OF
THE BOND SHALL BE DETERMINED BY THE BOARD.

(IV)  THIS DETERMINATION IS FINAL AND SHALL BE
COMPLIED WITH WITHIN 15 DAYS AFTER THE PERSON COLLECTING THE TAX
RECEIVES NOTICE THEREOF.

(2)  (I) IN LIEU OF THE BOND REQUIRED BY PARAGRAPH (1)
OF THIS SUBSECTION, SECURITIES APPROVED BY THE BOARD OR CASH IN

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