Md. Code, Local Government § 20–419

(a) Frederick 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; and

(2) the remaining balance to the Tourism Council of Frederick

County, Inc., with a portion of the balance designated by the governing body of

Frederick County to be used for a visitor center.

(b) The internal auditor of Frederick County shall conduct an audit of the

financial records of the Tourism Council and report the findings to the governing body

of Frederick County.