Ch. 42

2003 LAWS OF MARYLAND

rental tax rate that is greater than 3%, but not exceeding 5%, with the unanimous
consent of the county commissioners for the county.

(2) NOTWITHSTANDING SUBSECTION (B)(1), A CODE COUNTY IN THE
WESTERN MARYLAND CLASS MAY SET A HOTEL RENTAL TAX RATE THAT IS GREATER
THAN 3%, BUT NOT EXCEEDING 8%, WITH THE UNANIMOUS CONSENT OF THE
COUNTY COMMISSIONERS FOR THE COUNTY.

(d) The hotel rental tax rate in Washington County is 6%.
9-318.

(a)     Except for Talbot County, 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;

(2)     In a code county and Calvert, Cecil, Garrett, and St. Mary's 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)     (7) NOTWITHSTANDING SUBSECTION (A)(2) OF THIS SECTION, IF A CODE
COUNTY IN THE WESTERN MARYLAND CLASS IMPOSES A TAX RATE GREATER THAN
5%, THE REVENUE ATTRIBUTABLE TO THE RATE GREATER THAN 5% AND
ATTRIBUTABLE TO A HOTEL LOCATED IN A MUNICIPAL CORPORATION SHALL BE
DISTRIBUTED TO THE GENERAL FUND OF THE COUNTY INSTEAD OF TO THE
MUNICIPAL CORPORATION.

9-319.

(A) (1) AT LEAST ONCE IN A CALENDAR NO LATER THAN OCTOBER 1ST OF
EACH YEAR, A CODE COUNTY IN THE WESTERN MARYLAND CLASS SHALL PREPARE A
REPORT ON THE HOTEL RENTAL TAX FOR PUBLIC DISTRIBUTION.

(2)      THE REPORT SHALL BE PUBLISHED IN A NEWSPAPER OF GENERAL
CIRCULATION IN THE COUNTY AND POSTED ON THE COUNTY'S INTERNET WEBSITE.

(3)      THE REPORT SHALL INCLUDE:

(I)      THE AMOUNT OF REVENUE THE COUNTY COLLECTED FROM
THE HOTEL RENTAL TAX IN THE PREVIOUS FISCAL YEAR;

(II)     AN ITEMIZED STATEMENT OF THE USE OF HOTEL RENTAL TAX
REVENUE; AND

(III)   THE NAME AND SALARY OF EACH EMPLOYEE OF POSITION
WITHIN THE COUNTY AGENCY THAT ADMINISTERS THE HOTEL RENTAL TAX.

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