US Laws, Codes, Statutes & Cases

      (a)      (1)      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 position within the county agency that administers the hotel rental tax.

      (b)      A code county in the Western Maryland class shall provide a copy of any audits performed annually relating to the hotel rental tax to the county Senate and House Delegations of the General Assembly.