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. There is a Tourism Development Incentive Fund. The Tourism Development Incentive Fund shall be distributed as follows: to the general fund of the county, a reasonable amount for the administration of the hotel rental tax; after the distribution required under item (1) of this subsection, to a municipality, the revenue attributable to a hotel located in the municipality; and the remainder to: 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 market Calvert County to potential visitors. Grants provided for under subsection (c)(3) of this section may be awarded only to applicants that meet criteria adopted by the county. 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.