(a) Washington County shall distribute the hotel rental tax revenue as follows:
(1) 50% to the general fund of the county to be used to fund the Hagerstown/Washington County Convention and Visitors Bureau; and
(2) the remaining balance to a special fund to be used only to:
(i) cover costs for wages, postage, supplies, and legal fees incurred in administering the hotel rental tax;
(ii) develop tourism attractions;
(iii) enhance economic development; and
(iv) support cultural and recreational projects in Washington County.
(b) A municipality in Washington County may apply to the County Commissioners of Washington County for funding from the special fund established under subsection (a)(2) of this section for an eligible project within the municipality.
(c) Each year before adoption of its annual budget, the Hagerstown/Washington County Convention and Visitors Bureau shall hold a public hearing on the proposed annual budget.
(d) On or before November 1 of each year:
(1) the County Commissioners of Washington County shall post on the county’s Web site a report on the hotel rental tax revenue collected and the use of the hotel rental tax revenue for the previous fiscal year; and
(2) the Hagerstown/Washington County Convention and Visitors Bureau shall report to the County Commissioners of Washington County on the Bureau’s use of the hotel rental tax revenue for the previous fiscal year.
Structure Maryland Statutes
Title 20 - Taxes and Development Impact Fees
Subtitle 4 - Hotel Rental Taxes
Part I - County Hotel Rental Taxes
Section 20-402 - Scope of Part
Section 20-403 - Imposition of Tax
Section 20-404 - Limitations and Exemptions
Section 20-406 - Duty to Collect Tax
Section 20-407 - Duty to Pay Tax
Section 20-408 - Tax Return Required
Section 20-409 - Form and Contents of Tax Return
Section 20-410 - Payment of Tax Collected
Section 20-412 - County Regulations
Section 20-413 - State Assistance
Section 20-414 - Bond of County Tax Collector
Section 20-416 - Revenue Distribution -- Carroll County
Section 20-417 - Revenue Distribution -- Charles County
Section 20-418 - Revenue Distribution -- Dorchester County
Section 20-419 - Revenue Distribution -- Frederick County
Section 20-420 - Revenue Distribution -- Somerset County
Section 20-421 - Revenue Distribution -- Washington County
Section 20-422 - Revenue Distribution -- Wicomico County
Section 20-423 - Timing of Distribution
Section 20-424 - Annual Report -- Western Maryland Code Counties