{"data":{"id":"us-md/md.-code-local-government-20-415","jurisdiction":"us-md","citation":"Md. Code, Local Government § 20–415","heading":"","body":"(a) Except as otherwise provided in this part, a code county, Cecil County,\nGarrett County, or St. Mary’s County shall distribute the hotel rental tax revenue as\nfollows:\n(1) a reasonable sum for hotel rental tax administrative costs to the\ngeneral fund of the county;\n(2) after the distribution in item (1) of this subsection, the revenue\nattributable to a hotel located in a municipality to the municipality; and\n(3) the remaining balance to the general fund of the county.\n(b) Cecil County may not deduct more than 5% of the revenue for\nadministrative costs under subsection (a)(1) of this section.\n(c) (1) From the part of the balance under subsection (a)(3) of this section\nthat is attributable to a tax rate of 6% or less, Garrett County shall designate a\nportion for the promotion of the county.\n(2) If Garrett County imposes a tax rate greater than 6%, the part of\nthe balance under subsection (a)(3) of this section that is attributable to the rate\ngreater than 6% shall be distributed to the general fund of the county.\n(d) If a Western Maryland code county imposes a tax rate greater than 5%,\nthe revenue attributable to the rate greater than 5% and attributable to a hotel\nlocated in a municipality shall be distributed to the general fund of the county.","path":["Article - Local Government"],"source_url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=glg\u0026section=20-415","current_through":"2026-01-01","vintage":"","retrieved_at":"2026-09-14T19:59:58Z","sha256":"fb02ebe445daed9dd5b5a1c83ee206459818e7bacbcb850fd3d86c77ed59fe5e","source_id":"us-md","stale":false,"prev":"us-md/md.-code-local-government-20-414","next":"us-md/md.-code-local-government-20-415.1"},"notice":"GroundRules: Original legal text. Not legal advice."}