Ch. 2

LAWS OF MARYLAND

may proceed to collect delinquent and unpaid taxes by suit or
distraint.

(f)  (1) From the total proceeds collected from the tax by
the Board of County Commissioners from time to time, from the
hotels, motels, apartments, cottages or other similar places[,
the]:

(I)  THE Board shall deduct a reasonable sum or
percentage for the cost of imposing and collecting the tax and
credit this deduction to the general funds of the county.

(II)  That portion of the remainder of the total
proceeds which came from payments made by a hotel, motel,
apartment, cottage or other similar place located in whole or in
part within the corporate limits of a municipal corporation in a
resort area in the county shall be paid [over] OVER, without
qualification or [condition] CONDITION, to the mayor and city
council, by whatever name known, of the municipal corporation.

(III)  The remaining portion of the total
proceeds shall be credited to the general funds of the county.

(2) Distribution of these several payments shall be
made periodically by the Board of County Commissioners, not less
than 15 days nor more than 30 days following the last day of each
month during the year.

(g)  The RETAIL sales tax division of the Comptroller's
office shall supply to the Board of County Commissioners
information in aid of verification of liability for the tax. The
RETAIL sales tax division may make a reasonable charge for this
assistance, which shall be paid by the Board of County
Commissioners and treated as a part of the reasonable costs of
collecting the tax.

(h) The Board of County Commissioners may promulgate and
from time to time change or repeal 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. 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 of County
Commissioners in promulgating or changing a rule or regulation.

(i) The surety bond of the treasurer of the county may be
increased by the Board of County Commissioners, in relation to
the moneys collected and distributed under this section. 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) The person collecting the tax may apply and credit
against the amount of tax payable by him an amount equal to [one

- 736 -