(a) Except as otherwise provided in this part, a code county, Calvert County, Cecil County, Garrett County, or St. Mary’s County shall distribute the hotel rental tax revenue as follows:
(1) a reasonable sum for hotel rental tax administrative costs to the general fund of the county;
(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) the remaining balance to the general fund of the county.
(b) Cecil County may not deduct more than 5% of the revenue for administrative costs under subsection (a)(1) of this section.
(c) (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) 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.
(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.
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