rental tax revenue attributable to a hotel located in a municipal corporation to
the municipal corporation; and generally relating to authorization, for
Dorchester County to impose a hotel rental tax on certain hotel charges in the
county.

BY repealing and reenacting, with amendments,

Article 24 - Political Subdivisions - Miscellaneous Provisions
Section 9-304(b) and 9-318
Annotated Code of Maryland

(1998 Replacement Volume and 1998 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That the Laws of Maryland read as follows:

Article 24 - Political Subdivisions - Miscellaneous Provisions

9-304.

(b) An authorized county may not set a hotel rental tax rate that exceeds:

(1) 3% in a code county;

(2) 5% in Calvert County;

(3) 3% in Cecil County;

(4) 5% in Charles County;

(5) [4%] 5% in Dorchester County;

(6) 5% in Garrett County;

(7) 3% in Harford County;

(8) 5% in St. Mary's County;

(9) 3% in Somerset County;

(10) 3% in Talbot County;

(11) 3% in Washington County; and

(12) 5% in Wicomico County.

9-318.

(a) Except for Talbot County, Harford County, [and] Washington County, AND
DORCHESTER 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;