Ch. 428                                          LAWS OF MARYLAND

(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
subtitle, the hotel shall pay a tax penalty of 10% of the unpaid
tax.

(b)  If a hotel fails to pay the hotel rental tax to Talbot
County or Wicomico County within 120 days after the payment is
due under § 9-311 of this subtitle, the hotel shall pay a tax
penalty of 10% of the unpaid tax.

9-323.

An authorized county may file a civil action to collect
unpaid hotel rental tax.

9-324.

An authorized county may collect unpaid hotel rental tax by
distraint.

9-325.

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