H.B. 471                                                 VETOES

9-315.

To provide for orderly, systematic, and thorough administration of the hotel
rental tax, an authorized county may adopt regulations that:

(1)     Are consistent with this subtitle; and

(2)     Conform to the applicable provisions and regulations for the sales
and use tax under Title 11 of the Tax - General Article.

9-316.

(a)     The Comptroller shall provide an authorized county with information to
help the county to verify hotel rental tax liability.

(b)     (1) The Comptroller may charge an authorized county a reasonable fee
for the cost of providing information.

(2) The county shall treat the fee as a hotel rental tax administrative
cost.

9-317.

(a)     To cover the revenue that a treasurer collects under this subtitle, an
authorized county may increase the surety bond that the county requires for its
treasurer.

(b)     The county shall treat any additional premium due to a surety bond
increase allowed under subsection (a) of this section as a hotel rental tax
administrative cost.

9-318.

(a)     Except for Talbot County, Washington County, [and] Dorchester County,
AND FREDERICK 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)     (1) Cecil County may not deduct more than 5% of the revenue for
administrative costs under subsection (a)(1) of this section.

(2)     Garrett County shall designate a part of the balance under
subsection (a)(3) of this section for the promotion of the county.

(3)     (i) Wicomico County may not deduct more than 5% of the revenue
for administrative costs under subsection (a)(1) of this section.

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