1. (a) Except as otherwise provided in this part, a code county, Cecil County, Garrett County, or St. Mary's County shall distribute the hotel rental tax revenue as follows:

   1. (1) a reasonable sum for hotel rental tax administrative costs to the general fund of the county;
   2. (2) after the distribution in item (1) of this subsection, the revenue attributable to a hotel located in a municipality to the municipality; and
   3. (3) the remaining balance to the general fund of the county.
2. (b) Cecil County may not deduct more than 5% of the revenue for administrative costs under subsection (a)(1) of this section.

3. (c)

   1. (1) From the part of the balance under subsection (a)(3) of this section that is attributable to a tax rate of 6% or less, Garrett County shall designate a portion for the promotion of the county.
   2. (2) If Garrett County imposes a tax rate greater than 6%, the part of the balance under subsection (a)(3) of this section that is attributable to the rate greater than 6% shall be distributed to the general fund of the county.
4. (d) If a Western Maryland code county imposes a tax rate greater than 5%, the revenue attributable to the rate greater than 5% and attributable to a hotel located in a municipality shall be distributed to the general fund of the county.

Added by Acts 2013, c. 119, § 2, eff. Oct. 1, 2013. Amended by Acts 2019, c. 593, § 1, eff. July 1, 2019; Acts 2019, c. 594, § 1, eff. July 1, 2019; Acts 2022, c. 604, § 1, eff. July 1, 2022.