Md. Code, Local Government § 20–415

(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) 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.