(a)      Except for Talbot County, Washington County, Dorchester County, Frederick County, and Carroll County, an authorized county shall distribute the hotel rental tax revenue as follows:

            (1)      From the total revenue, a reasonable sum for hotel rental tax administrative costs to the general fund of the county;

            (2)      In a code county and Calvert, Cecil, Garrett, and St. Mary's counties, after the distribution in item (1) of this subsection, the revenue attributable to a hotel located in a municipal corporation to the municipal corporation; and

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

      (b)      (1)      Cecil County may not deduct more than 5% of the revenue for administrative costs under subsection (a)(1) of this section.

            (2)      Garrett County shall designate a part of the balance under subsection (a)(3) of this section for the promotion of the county.

            (3)      (i)      Wicomico County may not deduct more than 5% of the revenue for administrative costs under subsection (a)(1) of this section.

                  (ii)      If Wicomico County authorizes a hotel rental tax rate of 6%, the county shall distribute:

                        1.      16.7% of the revenue to the Salisbury Zoological Park; and

                        2.      16.7% of the revenue to the Wicomico County Youth and Civic Center to be used for its improvement and renovation.

                  (iii)      Wicomico County shall deposit all remaining revenues, after the distributions under subsection (a)(1) of this section and subparagraphs (ii) and (iii) of this paragraph in the general funds of Wicomico County to underwrite the Wicomico County Convention and Visitors Bureau.

            (4)      (i)      For purposes of this paragraph, actual administrative costs mean costs incurred for wages, postage, and supplies.

                  (ii)      Washington County:

                        1.      Shall distribute 50% of the total hotel rental tax revenue collected in the county to the general fund of Washington County to be used to fund the Hagerstown/Washington County Convention and Visitors Bureau; and

                        2.      Shall distribute the remaining balance after the distribution under item 1 of this subparagraph to a special fund, to be used only to cover actual administrative costs and legal fees incurred in administering the hotel rental tax, develop tourism attractions, enhance economic development, and support cultural and recreational projects in Washington County.

                  (iii)      A municipal corporation in Washington County may apply to the Board of County Commissioners of Washington County for funding from the special fund established under subparagraph (ii)2 of this paragraph for an eligible project within the municipal corporation.

                  (iv)      Each year before adoption of its annual budget, the Hagerstown/Washington County Convention and Visitors Bureau shall hold a public hearing on the proposed annual budget.

                  (v)      On or before September 1 of each year beginning in 2001:

                        1.      The Board of County Commissioners of Washington County shall report to the Washington County Senate and House Delegations of the General Assembly on the hotel rental tax revenue collected and the use of the hotel rental tax revenue for the preceding fiscal year; and

                        2.      The Hagerstown/Washington County Convention and Visitors Bureau shall report to the Washington County Senate and House Delegations of the General Assembly on its use of the hotel rental tax revenue for the preceding fiscal year.

            (5)      (i)      Frederick County shall distribute the hotel rental tax revenue as follows:

                        1.      From the total revenue, 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 County Commissioners to be used for a visitor center.

                  (ii)      The internal auditor of the county shall conduct an audit of the financial records of the Tourism Council and report the findings to the County Commissioners.

            (6)      Dorchester County shall distribute:

                  (i)      80% of the revenues attributable to a hotel located in a municipal corporation to that municipal corporation; and

                  (ii)      The remaining revenues to the general fund of the county.

            (7)      Carroll County shall distribute the hotel rental tax revenue as follows:

                  (i)      A reasonable sum for hotel rental tax administrative costs to the general fund of the county; and

                  (ii)      The remaining balance to the tourism and general promotion of Carroll County.

            (8)      Notwithstanding subsection (a)(2) of this section, if a code county in the Western Maryland class imposes a tax rate greater than 5%, the revenue attributable to the rate greater than 5% and attributable to a hotel located in a municipal corporation shall be distributed to the general fund of the county instead of to the municipal corporation.

      (c)      An authorized county shall make the distributions required under this section between the 15th day and the 30th day of each calendar month.