Md. Code, Local Government § 20–415.1

(a) Calvert County shall distribute the revenue from the hotel rental tax

collected under this part to the Tourism Development Incentive Fund, established

under this section.

(b) There is a Tourism Development Incentive Fund.

(c) The Tourism Development Incentive Fund shall be distributed as

follows:

(1) to the general fund of the county, a reasonable amount for the

administration of the hotel rental tax;

(2) after the distribution required under item (1) of this subsection,

to a municipality, the revenue attributable to a hotel located in the municipality; and

(3) the remainder to:

(i) subject to subsection (d) of this section, provide grants to

businesses and organizations to pay the application and permit fees required by the

county to hold a special event in the county; and

(ii) market Calvert County to potential visitors.

(d) Grants provided for under subsection (c)(3) of this section may be

awarded only to applicants that meet criteria adopted by the county.

(e) After the distributions required under subsection (c) of this section, any

unexpended funds at the end of each fiscal year shall be distributed to the general

fund of the county.