WILLIAM DONALD SCHAEFER, Governor                   Ch. 428

To provide for orderly, systematic, and thorough
administration of the hotel rental tax, an authorized county may
adopt regulations that:

(1)  are not inconsistent CONSISTENT with this
subtitle; and

(2)  conform to the applicable provisions and
regulations for the sales and use tax under Title 11 of the Tax -
General Article.

9-316.

(a)  The Comptroller shall provide an authorized county with
information to help the county to verify hotel rental tax
liability.

(b)  (1) The Comptroller may charge an authorized county a
reasonable fee for the cost of providing information.

(2) The county shall treat the fee as a hotel rental
tax administrative cost.

9-317.

(a)  To cover the revenue that a treasurer collects under
this subtitle, an authorized county may increase the surety bond
that the county requires for its treasurer.

(b)  The county shall treat any additional premium due to a
surety bond increase allowed under subsection (a) of this section
as a hotel rental tax administrative cost.

9-318.

(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, CALVERT, 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.

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