Md. Code, Local Government § 20–422

Wicomico County shall distribute the hotel rental tax revenue as follows:

(1) a reasonable sum for hotel rental tax administrative costs, not to

exceed 5%, to the general fund of the county;

(2) if the county authorizes a hotel rental tax rate of 6%:

(i) 16.7% of the revenue to the Salisbury Zoological Park; and

(ii) 16.7% of the revenue to the Wicomico County Youth and

Civic Center to be used for its improvement and renovation; and

(3) the remaining balance to the general fund of the county to

underwrite the Wicomico County Convention and Visitors Bureau.