Ch. 424                                    2004 LAWS OF MARYLAND

(F) THE FUND MAY BE PLEDGED BY THE CORPORATION TO PAY BONDS OF
THE CORPORATION ISSUED TO SATISFY THE FULL AND FINAL SETTLEMENT OF THE
PENDING CONSTRUCTION CLAIMS.

Article - Tax - General

1-101.

(s) (1) "Sales and use tax" means the tax imposed under Title 11 of this
article.

(2)     "Sales and use tax" includes the tax imposed on the use of certain
electricity under § 11-1A-01 of this article.

(3)     "SALES AND USE TAX" INCLUDES THE HOTEL SURCHARGE IMPOSED
UNDER § 11-102(B) OF THIS ARTICLE.

2-1303.

After making the distributions required under §§ 2-1301 through 2-1302.1 of
this subtitle, the Comptroller shall pay:

(1)      REVENUES FROM THE SUPPLEMENTAL SALES AND USE TAX HOTEL
SURCHARGE INTO THE DORCHESTER COUNTY ECONOMIC DEVELOPMENT FUND
ESTABLISHED UNDER ARTICLE 83A, § 5-216 OF THE CODE; AND

(2)      the remaining sales and use tax revenue into the General Fund of the
State.

11-102.

(a)     Except as otherwise provided in this title, a tax is imposed on:

(1)     a retail sale in the State; and

(2)     a use, in the State, of tangible personal property or a taxable service.

(b)     (1) SUBJECT TO PARAGRAPH (2) OF THIS SUBSECTION, IN ADDITION TO
THE TAX IMPOSED UNDER SUBSECTION (A) OF THIS SECTION, A SUPPLEMENTAL
SALES AND USE TAX HOTEL SURCHARGE IS IMPOSED IN DORCHESTER COUNTY ON
THE SALE OF A RIGHT TO OCCUPY A ROOM OR LODGINGS AS A TRANSIENT GUEST IN
AN ESTABLISHMENT THAT OFFERS AT LEAST 380 ROOMS.

(2) THE SUPPLEMENTAL TAX HOTEL SURCHARGE IMPOSED UNDER
PARAGRAPH (1) OF THIS SUBSECTION MAY NOT BE IMPOSED IF THE MARYLAND
ECONOMIC DEVELOPMENT CORPORATION CERTIFIES TO THE COMPTROLLER THAT
THE BONDS ISSUED BY THE MARYLAND ECONOMIC DEVELOPMENT CORPORATION
SECURED BY THE DORCHESTER COUNTY ECONOMIC DEVELOPMENT FUND
ESTABLISHED UNDER § 5-216 OF ARTICLE 83A OF THE CODE HAVE BEEN PAID IN
FULL.

(C) (1) A county, municipal corporation, special taxing district, or other
political subdivision of the State may not impose any retail sales or use tax except:

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